https://www.taxtmi.com/caselaws?id=45223 The Supreme Court allowed the appeals, set aside the Tribunal's order, and remitted the matter back for a detailed consideration of the liability for payment of duty and penalty between the appellant and Respondent No. 2, emphasizing the application of Section 147 of the Customs Act, 1962. The Court noted that further adjudication was necessary to determine who should bear the duty and penalty, highlighting defects in the Tribunal's order and directing a comprehensive reconsideration of all arguments. en-us Wed, 18 Aug 1999 00:00:00 +0530 Tue, 01 Jul 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45223 The Supreme Court allowed the appeals, set aside the Tribunal's order, and remitted the matter back for a detailed consideration of the liability for payment of duty and penalty between the appellant and Respondent No. 2, emphasizing the application of Section 147 of the Customs Act, 1962. The Court noted that further adjudication was necessary to determine who should bear the duty and penalty, highlighting defects in the Tribunal's order and directing a comprehensive reconsideration of all arguments. Case-Laws Customs Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45223