Disposed
The Commissioner of Customs v. Sri Abdul Rahim Abdul Kareem
Karnataka HCWA/1320/2021
Case brief
AI extract
What is this about?
Customs appeal challenging a single Judge order setting aside penalties on a deceased respondent. Noting rival submissions on the proper-officer notification and the nature of the show cause notice, the Division Bench did not decide the merits and granted the respondents liberty to appeal before the CESTAT within two weeks.
What did the court decide?
Respondents granted liberty to file an appeal before the CESTAT within two weeks; appeal disposed without adjudication on merits.