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of <h1>Petitioner Directed to Appeal via Customs Act; Tribunal to Handle Order Quash Appeal and Penalty Issues.</h1> The Bombay HC directed the Petitioner to pursue an appeal under Section 129-A of the Customs Act, advising them to approach the Tribunal for further ... Calling for the records and proceedings dealing with the Impugned Order-in-Original - dropping of penalties imposed upon the Petitioner - direction not to initiate any proceedings for recovery in respect to Impugned Order-in-Original - HELD THAT:- In respect of the issues involved in these proceedings, it would be appropriate for the Petitioner to take recourse to the remedy of an Appeal provided under Section 129-A of the Customs Act. The Petitioner is directed to approach the Tribunal in appropriate proceedings - petition disposed off. The Bombay High Court heard a petition seeking to quash an order and drop penalties imposed by the Respondent. The Court directed the Petitioner to appeal under Section 129-A of the Customs Act and approach the Tribunal for further proceedings. The Petitions were disposed of with no costs.
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