Ahuraz Shipping and Clearing Co.Pvt.Ltd. v. the Commissioner of Customs(Import).
Case brief
What is this about?
Held that the impugned order of the Customs, Excise and Service Tax Appellate Tribunal sustaining the penalty imposed on the Appellant under Section 112 was non-speaking and violated natural justice. The order against the Appellant was set aside and restored to the Tribunal for fresh disposal.
What did the court decide?
The impugned order dated 18th April, 2017 to the extent it relates to the Appellant is set aside and the appeal of the Appellant before the Tribunal is restored for fresh disposal following principles