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2024 (2) TMI 1189 - HC - CustomsPenalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee along with M/s. A.K.S. Apparels and Mr. Nitin Gupta, appellant was also entitled to immunity granted by the Settlement Commission to the main noticee - HELD THAT:- We are informed that a Special Leave Petition impugning the said judgment in M/s. Seville Products [2024 (1) TMI 686 - SC ORDER] has been dismissed by the Hon’ble Supreme Court. Thus, the impugned order passed by the Tribunal granting immunity to the respondent is set aside. The appeal of the respondent is restored on the records of the Tribunal. The matter is remitted to the Tribunal to decide the appeal filed by the respondent on merits in accordance with law. The appeal is accordingly disposed of in view of the above.
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