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2020 (3) TMI 530 - AT - CustomsClassification of imported goods - Hot Rolled Steel Plates - whether classified under CTH No. 7208 or under CTH No. 7225? - benefit of N/N. 21/2002 dated 01.03.2002 - HELD THAT:- In the case of M/s V.K. Industrial Corporation Ltd. [Final Order No. A/91475/2017 dated 11.12.2017] has set aside imposition of penalty on the ground that the duty amount along with interest was paid before issuance of the show cause notice. Since, the issue involved in the present case is identical to the case decided by the Tribunal, we find that the ratio of the said order should be applicable to these cases for setting aside the penalties imposed in the adjudication orders dated 27.06.2012 and upheld in the impugned order dated 27.05.2013. The appeals are allowed to the extent of setting aside the penalties confirmed therein - Appeal allowed in part.
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