Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1490 - CESTAT NEW DELHIConfiscation - redemption fine - penalty - Held that: - the provisions of Section 111(d) were neither invoked before the original proceedings nor were adopted by the Original Adjudicating Authority. The scope of the appeal before the Commissioner (Appeals) was limited to the extent of adjudging the applicability of Section 111(m), which was adopted by the Original Adjudicating Authority for confiscating the goods - the Commissioner (Appeals) has travelled beyond the proceedings and had made out altogether a new case, which was never the subject matter before the Original Adjudicating Authority - appeal allowed - decided in favor of appellant.
|