The Bombay High Court dismissed a custom appeal against a Tribunal order reducing penalty. The Court held that the substantial question of law did not arise as the matter was already decided in a coordinate appeal, rendering the present appeal non-entertainable.
Appeal dismissed with no order as to costs; question not entertained.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
23-CUAPP-42-18.doc
Sharayu Khot .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOM APPEAL NO. 42 OF 2018
The Commissioner of Customs …Appellant (Preventive)
Versus
Shri Bhupinder Singh
…Respondent
Mr. Sham Walve a/w Mr. Ram Ochani, for the Appellant.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
DATE : 8 October 2018
ORDER :
SharayuPandurangKhot Digitally signedby SharayuPandurang KhotDate: 2018.10.1111:47:45 +1200
1962 (for short “ the Act ”) challenges the common order dated
28th July 2017 passed by the Customs, Excise and Service Tax
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October 8, 2018
23-CUAPP-42-18.doc
Appellate Tribunal (for short “ the Tribunal ”). It is common order passed in case of Shri. Ravinder Singh, Shri. Kanwalpreet Singh and the Appellant herein.
of law for our consideration:-
Whether in the facts and circumstances of the case and in law was the Tribunal justified in reducing the question of penalty upon the Respondent under Section 112(a) of the Act?
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23-CUAPP-42-18.doc
(Preventive) Vs. Shri Ravinder Singh1 . The above Appeal of the Revenue in the case of Shri. Ravinder Singh (supra) was dismissed on 25th September 2018.
as to costs.
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]
1CUAPP 49 of 2018 decided on 25th September 2018
3 / 3 October 8, 2018
Colour shows how this judgement treated each authority
The Commissioner of Customs (Preventive) Vs. Shri Ravinder SinghReferred¶24
2 provisions across 1 enactments
The Commissioner of Customs
Shri Bhupinder Singh
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
