Home Case Index All Cases Customs Customs + AT Customs - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 1020 - AT - CustomsStay - whether it was open to the Commissioner (Appeals) to order for refund of fine and penalty to the importer? - Held that:- The only answer to this question would be in the negative. As rightly pointed out by the SDR, the Assistant Commissioner's order relating to confiscation, redemption fine and penalty was not challenged by the importer and hence the same was not liable to be interfered with by the Commissioner (Appeals) in an appeal filed by the Revenue - set aside the impugned order and allow the appeal.
|