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COMMISSIONER OF CUSTOMS (AIR CARGO EXPORT) Versus STUPA CONSULTING PVT. LTD.

2016 (9) TMI 315 - DELHI HIGH COURT

Restoration of the Redemption fine imposed earlier - section 125 of the Customs Act, 1962 - Held that: - The Court notes that the Order-in-Original in this case did not make the ultimate purchaser i.e. the Respondent herein liable for payment of duty .....

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ment of the Respondent in the illegal import of the car in question - deletion of penalty upheld. - Appeal rejected - decided against Revenue. - CUSAA 17/2016 and CM No. 20761 of 2016 - Dated:- 27-5-2016 - S. MURALIDHAR AND VIBHU BAKHRU JJ. Mr. R .....

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ted 21st October 2015 of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) partly allowing the appeal filed by the Respondent Assessee against the Order-in-Original dated 3rd December 2014 of the Commissioner of Customs (Import). 3. .....

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urt has discussed the facts in detail in its order dated 15th December 2015 in respect of one such purchaser in CUSAA No. 18 of 2015 (Commissioner of Custom (Import & General) v. Buhariwal Logistics). The facts therefore need not be repeated. Suf .....

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