2020 (2) TMI 1264

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..... 015 ought to have followed that decision and rules in favour of the appellant but did not do so - This appeal under Section 130 of the Customs Act, 1962 is formally admitted. Application disposed off. - CUSTA 4 of 2016, GA 1828 of 2016 - - - Dated:- 13-2-2020 - Justice I. P. Mukerji And Justice Md. Nizamuddin For the Appellant : Mr. K. K. Thaker, Adv., Mr. A. Bagaria, Adv. For the .....

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..... manding duty, interest and penalty etc. in lieu of confiscation of goods. The case of the transferee is that they are not liable on the show cause notice. It is submitted that this immunity is on the basis of a ruling of the CESTAT, West Zonal Bench, Mumbai in Sumit Wool Processors and Ors. Versus Commissioner of Customs (Import)/(Export) decided on 18th August, 2015. The tribunal in its imp .....

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