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2016 (11) TMI 674 - CESTAT MUMBAISmuggling of gold - confiscation of goods - quantum of redemption fine and personal penalty imposed upon the appellant, excessive and exorbitant - Held that: - the impugned order does not deal with the role of two noticees, viz. Karim D. Hajiali and Taherbhai insofar as the charges against the said persons have neither been confirmed nor dropped. To that extent, the impugned order cannot be sustained and needs to be set aside. The Revenue has pointed out various aspects in case of Bharat Chudasama and Bhupendra Chudasama, which have not been specifically examined in the impugned order. We find merit in this submission and accordingly we set aside the order and remand the case for de novo consideration by the Commissioner - appeal disposed off - matter on remand.
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