https://www.taxtmi.com/caselaws?id=346290 The Supreme Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision to impose penalties on parties involved in mis-declaration of imported goods. The Court dismissed the Revenue's appeals, noting the lack of substantial legal questions raised. Additionally, the Court questioned the Revenue's choice to file a special leave application instead of a regular appeal before the High Court under Section 130 of the Customs Act, 1962. The Tribunal found insufficient proof of the actual identification of goods imported under certain bill of entry numbers, leading to penalties imposed on the involved parties. The liability determination for goods imported under another bill of entry remained unchanged after the Supreme Court's review. en-us Wed, 02 Aug 2017 00:00:00 +0530 Sat, 30 Dec 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346290 The Supreme Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision to impose penalties on parties involved in mis-declaration of imported goods. The Court dismissed the Revenue's appeals, noting the lack of substantial legal questions raised. Additionally, the Court questioned the Revenue's choice to file a special leave application instead of a regular appeal before the High Court under Section 130 of the Customs Act, 1962. The Tribunal found insufficient proof of the actual identification of goods imported under certain bill of entry numbers, leading to penalties imposed on the involved parties. The liability determination for goods imported under another bill of entry remained unchanged after the Supreme Court's review. Case-Laws Customs Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346290