Remanded
Maersk India Pvt. Ltd. v. the Commissioner of Customs
Bombay HCCUAPP/50/2009
Case brief
AI extract
What is this about?
The division bench set aside the orders of the Appellate Tribunal and Assistant Commissioner for Customs for imposing a fine and penalty without first considering the appellant's application for amendment of the IGM, restoring the matter to the A.O. for proper adjudication.
What did the court decide?
Both orders of the Appellate Tribunal and the Assistant Commissioner were set aside; matter restored for fresh consideration of IGM amendment application.