Commissioner of Customs v. a. Sreenivasan
Case brief
What is this about?
In this Customs Appeal, the High Court of Kerala allowed the appeal filed by the Customs Commissioner against the Tribunal order quashing a penalty. The Court upheld the Tribunal finding that the penalty was not sustainable due to lack of evidence, violations of principles of natural justice, and a total non-application of mind regarding the respondent's posting location relative to the incident.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
&
THE HONOURABLE MRS. JUSTICE SHIRCY V.
WEDNESDAY, THE 2ND DAY OF AUGUST 2017/11TH SRAVANA, 1939
Cus.Appeal.No. 1 of 2012
AGAINST THE ORDER IN A.NO.458/2004 of CUSTOMS,EXCISE & SERVICE TAX APP.TRIBUNAL,BANGALORE DATED 29.1.07
APPELLANT/RESPONDENT:
COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE COCHIN-9
BY ADVS.SRI.DENU JOSEPH, CGSC SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCISE SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS
RESPONDENT/APPELLANT:
A. SREENIVASAN, SUPERINTENDENT OF CENTRAL EXCISE, 19 CAUVERY APARTMENTS, 103, SALAI ROAD, URAIYUR, TRICHY 620 003.
Issues for consideration
1 issue framed by the court
Whether the order of the Tribunal quashing a penalty order under Section 114 of the Customs Act, was correctly pronounced.
Parties & counsel
- appellant
COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE COCHIN-9
- respondent
A. SREENIVASAN
Coram
ANTONY DOMINIC
Case details
As recorded by the court registry
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