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2017 (5) TMI 1439 - AT - CustomsRedemption fine - Central Board of Excise & Custom s instruction dated 06.10.2006 - Section 125 of the Act - Held that: - discretionary power u/s 125 of the Act, 1962 would require to be exercised judiciously. The main requirement of judicial decision is to give reason - In the present case, the Adjudicating Authority had not given any reason for the purpose of assessment of the amount of fine. Hence, such order cannot be sustained in the eye of law - the matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.
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