https://www.taxtmi.com/caselaws?id=762521 Bombay HC dismissed appeals challenging CESTAT's order setting aside confiscation and redemption fines under Customs Act, 1962. The court held that appeals under Section 130 require substantial questions of law, but the present appeals only raised factual issues already considered by the tribunal. The court relied on precedent from Ganesh Benzoplast Limited case involving similar facts where goods were imported through high-pressure pipelines into port tanks. The tribunal correctly applied jurisdictional Bombay HC precedent over Gujarat and Madras HC decisions. The court disapproved invoking residual Section 117 penalties when Sections 111 and 112 were inapplicable, finding no perversity in tribunal's factual findings warranting interference. en-us Wed, 27 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762521 Bombay HC dismissed appeals challenging CESTAT's order setting aside confiscation and redemption fines under Customs Act, 1962. The court held that appeals under Section 130 require substantial questions of law, but the present appeals only raised factual issues already considered by the tribunal. The court relied on precedent from Ganesh Benzoplast Limited case involving similar facts where goods were imported through high-pressure pipelines into port tanks. The tribunal correctly applied jurisdictional Bombay HC precedent over Gujarat and Madras HC decisions. The court disapproved invoking residual Section 117 penalties when Sections 111 and 112 were inapplicable, finding no perversity in tribunal's factual findings warranting interference. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762521