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Commissioner of Customs (Import) , ACC, Sahar, Mumbai Versus M/s. Parksons Packaging Ltd.

2015 (12) TMI 1092 - CESTAT MUMBAI

Demand of differential duty - Held that:- Revenue has not referred to any provisions of law under which it seeks stay of the order. We find that w.e.f. 6/8/2014 Section 129 E of the Customs Act was amended. Prior to this date Section 129 E provided t .....

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6/8/2014 there is no provision under new Section 129 E that provides for stay by the Tribunal against order of the Commissioner or Commissioner(Appeals) - Decided against Revenue. - Application No. C/S/94013/15 In Appeal No. C/86262/15 - Final Order .....

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matter. The respondent had deposited differential duty demand of ₹ 9,49,119/-. Apart from confirming appropriate duty demand the adjudicating authority also confiscated the goods and imposed fine and penalty. Being a classification matter, Comm .....

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