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1 - 6 of 6 (0.18 seconds)Weston Components Ltd vs Commissioner Of Customs, New Delhi on 4 January, 2000
We find from the records that the
very same commissioner who has adjudicated the case of M/s
Ravi foods has also subsequently adjudicated a case, vide OIO
dated 31.03.2017 issued on 11.05.2017 against M/s Kamala
International dropping the proceedings. The Leaned
Commissioner noted that the order dated 30.10.2015 by the
Hon'ble Supreme Court was not brought on record and therefore
he had passed the instant order in original No. 52/2017-18/CAC
/CC(E)/BSN/GR.VII dated 27.03.2017 without considering the
legal position on the date of issue of the instant OIO dated
27.03.2017. In view of the above, we find that the confiscation
of goods, imposition of fines and penalties in the instant case are
not justified and are beyond the legal provisions. We are not
inclined to accept the contentions of Special Counsel relying on
the decision ofApex Court in Weston Components Ltd Vs. CC,
New Delhi - 2000 (115) ELT 278 (SC). Consequentially we hold
that imposition of penalty on thetwo officials is not justified and
is not legally sustainable.
Punjab General Sales Tax Act, 1948
Section 25 in The Customs Act, 1962 [Entire Act]
Section 129 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
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