2014 (7) TMI 1144 - AT - Customs

Revenue's Appeal Dismissed as Infructuous for Non-Declaration of Imported Vessel

The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal as infructuous due to compliance with the impugned order regarding the importation of ... Validity of Commissioner's order - Revenue is of the view that the learned Commissioner would have decided the classification and assess the bill of entry. Moreover, while imposing the redemption fine and penalty, the learned Commissioner failed to assess the value of the goods - Held that:- As the direction given by the adjudicating authority in the impugned order has already been complied with, therefore, the appeal filed by the Revenue has become infructuous. The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal as infructuous. The case involved the importation of the vessel 'Ocean Ruby' into India without proper declaration, leading to proceedings against the respondent. The appeal was dismissed as the directions in the impugned order had already been complied with.