M/S. Depe Global Agencies Pvt. Ltd. and Ors. v. Joint Secreytary to the Govt. of India and Ors.
Case brief
What is this about?
This court allowed the writ petition holding that penalty imposed by the Adjudicating Authority under Section 116 of the Customs Act was unsustainable as the Adjudicating and Revisional Authorities failed to consider the Tally-sheet showing actual discharge quantity.
What did the court decide?
Orders dated 27 October 2008 and 26 December 2011 were quashed and the Adjudicating Authority was directed to pass a fresh order considering the Tally-sheet.