Home Case Index All Cases Customs Customs + HC Customs - 2010 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 530 - KARNATAKA HIGH COURTRemand - The respondent assessee is a 100% EOU. The assessee sold the roses in domestic tariff area. Thus a SCN issued for duty and penalty. The assesee contended that the rose flower which were not suitable for export quality were sold in domestic area under the bonafide belief that those roses can be sold instead of treating as waste. Held that - Tribunal in such case could have remanded matter for proper adjudication. Suppression of facts being mixed question of facts and law to be considered by adjudicating authority. Impugned order set aside. Matter remanded to adjudicating authority for fresh order.
|