Home Case Index All Cases Customs Customs + SC Customs - 2011 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 2 - SUPREME COURTConfiscation - Classification - Misdeclaration - According to the appellant, no such order could have been passed for setting aside the personal penalties imposed upon the persons by the Commissioner - So far the issue with regard to the classification is concerned, the matter has been remitted back and is to be considered by the Tribunal afresh in accordance with law and in terms of the directions issued by the Tribunal - So far the issue with regard to imposition of personal penalties is concerned, the Tribunal has given its reasons for setting aside the said order - So far the charge of mis-declaration as regards the number of machines is concerned, the said issue also stands remanded to the original adjudicating authority for quantification of payment of duty on the said machines after deciding the classification Since the findings and the conclusions are based on cogent and valid reasons - The Civil Appeals are disposed of
|