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2017 (2) TMI 52 - HC - CustomsMaintainability of appeal - imposition of penalty on appellant and exporter - appeal dismissed on the pecuniary jurisdiction on the ground that penalty is only for a small amount of ₹ 25,000/- - Held that: - when payment of penalty has a bearing on the renewal of licence, the second respondent ought to have entertained the appeal and disposed it of on merits - the matter is remitted to the second respondent for fresh consideration. The second respondent is directed to entertain the appeal and dispose of the same on merits and in accordance with law - appeal restored - appeal allowed - decided in favor of appellant.
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