Bombay High Court
Marathwada Medical Reseach And Rural ... vs The Commissioner Of Customs (Import) on 17 June, 2019
Author: M.S. Sanklecha
Bench: M.S. Sanklecha
dssherla 1 8-cuapp-15-19.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOMS APPEAL NO.15 OF 2019
Marathwada Medical Research and
Rural Development Institution .. Appellant
vs.
The Commissioner of Customs
(Import) .. Respondent.
Mr. Shriram Sridharan a/w. Jos Sanghavi i/b PDS Legal
for the Appellant
Mr. Vijay Kantharia a/w. Mr. Ram Ochani for the
Respondent.
CORAM: M.S. SANKLECHA, J.
AND M.S.SONAK, J.
DATE : 17 JUNE 2019.
P.C.:
1] Heard. 2] The appeal is admitted on the following substantial questions of law:-
"Q.1. Whether in the facts and circumstances of the case, the Appellate Tribunal erred in not deleting demand of duty and redemption fine from the Appellant, since the imported goods stand confiscated by the Order of the Commissioner dated 11.05.2010, with an option to redeem on payment of fine under Section 125 of the Customs Act, 1962, which option was never exercised, and confiscation became final ?
Q.2. Whether in the facts and circumstances of the case, the Appellate Tribunal is correct in upholding penalty of Rs.20,00,000/- on the Appellant under Section 112(a) of the Customs Act, 1962 ?"
1 of 2 ::: Uploaded on - 19/06/2019 ::: Downloaded on - 19/06/2019 22:30:15 ::: dssherla 2 8-cuapp-15-19.doc 3] It is made clear that in this case no issue of rate of duty arises. This as the appellant is not claiming benefit of exemption notification. The only substantial questions of law on this appeal is admitted is in respect of imposition of penalty and correct interpretation of Section 125 (2) of the Customs Act, 1962.
(M.S.SONAK, J.) (M.S.SANKLECHA, J.) 2 of 2 ::: Uploaded on - 19/06/2019 ::: Downloaded on - 19/06/2019 22:30:15 :::