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2020 (2) TMI 1264 - HC - CustomsAdmissibility of application - issuance of show cause-cum-demand notice under Section 28 of the Customs Act, 1962 - guilty of suppression of material facts - case of the transferee is that they are not liable on the show cause notice - HELD THAT:- The tribunal in its impugned order dated 22nd December, 2015 ought to have followed that decision and rules in favour of the appellant but did not do so - This appeal under Section 130 of the Customs Act, 1962 is formally admitted. Application disposed off.
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