2009 (2) TMI 811 - HC - Customs

Duty - interest - penalty - quantum of - matter requires to be reexamined by the Tribunal in light of the decision of M/s Elson Packaging Industries Pvt. Ltd. 2004 (4) TMI 137 - CESTAT MUMBAI .

Summary

The Gujarat High Court remanded a case back to the Tribunal for reconsideration due to failure to consider a relevant full Bench decision. The Tribunal's decision was set aside, and the matter was directed to be reexamined in accordance with the law. The Tax Appeal and Civil Application for service of summons were disposed of.