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Praveen Singh Patwal Versus Commissioner of Customs (Preventive)

2017 (11) TMI 729 - DELHI HIGH COURT

Penalty - second proviso to Section 129A of the Customs Act, 1962 - Whether the CESTAT erred in rejecting the appeal of the Appellant under clause (iii) to the second proviso of Section 129A of the Customs Act, 1962? - Held that: - In the present cas .....

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t herein was concerned. This is clearly an error apparent on the face of the impugned order of the CESTAT. - The Court sets aside the impugned order of the CESTAT and restores the appeal of the Appellant to the file of the CESTAT for a fresh cons .....

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an Sharma, Advocates Respondent Through: Mr. Amit Bansal and Mr. Akhil Kulshreshta, Advocates O R D E R 1. This appeal is directed against the order dated 25th January 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) .....

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proviso to Section 129A of the Customs Act, 1962 ( Act ) on the ground that penalty imposed upon the Appellant, in terms of the impugned order of the Commissioner of Customs, did not exceed ₹ 2 lakhs. 2. Admit. 3. The following question of law .....

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at the above question must be answered in the affirmative. 5. To begin with, the impugned order has several errors. The order appealed against is described in the impugned order as an order in appeal passed by the Commissioner of Central Excise where .....

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matter of clauses (b), (c) or (d) of Section 129 A (1) of the Act. In the present case, the appeal before the CESTAT was appealable under Section 129 (1) (a) of the Act and not under Section 129A (1) (b), (c) or (d) of the Act. Therefore, the second .....

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