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2017 (3) TMI 282 - AT - CustomsPermission for filing an appeal - redemption fine - penalty - Held that: - During the relevant period, it was mandatory for the department to seek permission from the Committee on Disputes to file an appeal before the higher judicial forum - The COD very clearly recorded that there are no legal issues involved in the dispute in the case of the impugned order and the Committee held that it was not desirable for the Revenue authorities as well as Mazagon Docks Ltd. to litigate the matter in a court of law and gave direction to the department not to impose any further penalty on MDL or insist on confiscation of the goods - appeal rejected - decided against Revenue.
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