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Euresian Equipments & Chemicals Ltd. ... vs The Collector Of Customs And Ors. on 24 July, 1979

The Adjudicating Authority, while affirming the proposed show-cause notice, among other things, placed reliance on the decision of the Full Bench of this Court in Euresian Equipment and Chemicals Ltd. and Others v. Collector of Customs and Others 1980 (6) E.L.T. 38 (Cal.). The ratio of the decision of the Hon'ble Full Bench has not been noted by the Tribunal. The question would be as to whether the respondent was liable for penalty under the provisions of the Customs Act having been imposed penalty under Section 11 of The Foreign Trade (Development and Regulation) Act, 1992. There are other 2 legal issues also which require consideration. Therefore, this appeal is admitted for hearing on the following substantial questions of law:-
Calcutta High Court Cites 38 - Cited by 27 - A N Sen - Full Document
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