Home Case Index All Cases Customs Customs + AT Customs - 2005 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (10) TMI 392 - AT - CustomsExtract: .......n 147 of the Customs Act, 1962, the CHA gets the status of an importer and he alone is liable for the non-payment of duty to the Government, in these circumstances, the de novo order-in-original is devoid of any merits. The same is liable to be set aside. Hence, we allow the appeal with consequential relief. (Pronounced in open Court on 18-10-2005)
|