Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence linking appellants to forgery. Delay in penalty proceedings beyond reasonable time was deemed unjustified, citing legal precedents. The order confiscating goods was upheld, but penalty imposition was deemed unsustainable. Appeal allowed in part, emphasizing lack of strong grounds for penalty imposition u/s 112(a) on appellants.
CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence linking appellants to forgery. Delay in penalty proceedings beyond reasonable time was deemed unjustified, citing legal precedents. The order confiscating goods was upheld, but penalty imposition was deemed unsustainable. Appeal allowed in part, emphasizing lack of strong grounds for penalty imposition u/s 112(a) on appellants.
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