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2020 (3) TMI 766 - AT - CustomsRe-computation of the duty liability - Notification No. 65/88-Cus, dated 01.03.1988, which provides 40% effective rate of duty - Confiscation - redemption fine - penalty - HELD THAT:- On going through order of the adjudicating authority, the earlier adjudication order was set aside and the matter was remanded back only for re-computation of duty liability in terms of Notification No. 65/88-Cus, dated 01.03.1988. As the said order has reached its finality, therefore, the adjudicating authority has no option to go beyond the direction of this Tribunal while remanding the matter to the adjudicating authority. The order of the confiscation of goods and imposing redemption fine of ₹ 65,00,000/- is against the directions of the order of this Tribunal, dated 03.09.2007 - the redemption fine imposed on the appellant by way of impugned order is set aside - appeal disposed off.
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