https://www.taxtmi.com/caselaws?id=78972 The High Court dismissed the appeals (CUSAP Nos. 24 to 27 and 60 of 2010) as no substantial question of law arose. The judgment addressed the dismissal of the appeal by CESTAT due to the non-filing of the opinion of the Committee of Commissioners. The Court found that the absence of the opinion was a sufficient reason for dismissal. The case involved the confiscation of imported photocopier machines, with the valuation being crucial. The Tribunal emphasized the necessity of filing the committee's opinion under Section 129A(2) of the Customs Act, leading to the dismissal of the revenue's appeal. en-us Thu, 09 Sep 2010 00:00:00 +0530 Tue, 28 Dec 2010 23:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78972 The High Court dismissed the appeals (CUSAP Nos. 24 to 27 and 60 of 2010) as no substantial question of law arose. The judgment addressed the dismissal of the appeal by CESTAT due to the non-filing of the opinion of the Committee of Commissioners. The Court found that the absence of the opinion was a sufficient reason for dismissal. The case involved the confiscation of imported photocopier machines, with the valuation being crucial. The Tribunal emphasized the necessity of filing the committee's opinion under Section 129A(2) of the Customs Act, leading to the dismissal of the revenue's appeal. Case-Laws Customs Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78972