Bombay High Court
The Principal Commissioner Of Customs ... vs Palam Pharma Pvt. Ltd on 22 December, 2020
Author: Abhay Ahuja
Bench: Ujjal Bhuyan, Abhay Ahuja
Digitally
Minal signed by
Minal V. Parab
V. Date:
2020.12.22
Parab 16:58:46
+0530
24_CUAPPL_3649_20.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOMS APPEAL (L) NO.3649 OF 2020
Commissioner of Customs (Preventive) ... Appellant
Vs.
Palam Pharma Pvt. Ltd. ... Respondent
Mr. J. B. Mishra for Appellant.
CORAM : UJJAL BHUYAN &
ABHAY AHUJA, JJ.
DATE : DECEMBER 22, 2020 P.C. :
Heard Mr. Mishra, learned counsel for the appellant.
2. This is an appeal under section 130 of the Customs Act, 1962 assailing the order dated 04.02.2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT) in Customs Appeal No.C/551/2010.
3. Let the appeal be admitted on the following substantial questions of law:-
(a) Whether on the facts and in the circumstances of the case, CESTAT was right in setting aside the penalties imposed against the respondent under section 112(a) and (b) of the Customs Act, 1962?
(b) Whether on the facts and in the circumstances of the case, CESTAT, being the last fact finding authority, has passed cryptic order without examining facts of the case in its totality?
4. Office to issue notice to the respondent.
5. Let this appeal be listed along with Customs Appeal (L) Nos.4420 of 2020 and 4629 of 2020.
1/224_CUAPPL_3649_20.doc
6. This order will be digitally signed by the Private Secretary of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.
(ABHAY AHUJA, J.) (UJJAL BHUYAN, J.) Minal Parab 2/2