Dismissed
Commissioner of Customs-Import - Mumbai Import-I v. Tapas Bhattacharya
CESTATC/86982/2023
Case brief
AI extract
What is this about?
Revenue appealed penalties for alleged over-invoicing imposed on respondents. The Tribunal noted that proceedings against main importers were dropped and upheld by a Tribunal that dismissed Revenue's appeal. Hence, the present appeals were dismissed as penalties could not be sustained.
What did the court decide?
Dismissed the appeals filed by the Revenue against the impugned orders dropping penalty proposals.