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2010 (11) TMI 921

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....e, for the Respondent. JUDGMENT This Appeal has been directed against the order, dated 27-1-2009 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/272/2008. 2. The first respondent company is an 100% Export Oriented Unit. In the course of their business, they filed a Bill of Entry No. 267726/2-8-2006 for clearance of the items, viz., boric acid, nickel ....

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....he Customs Act, 1962 and also levied penalty under Section 112 of the Customs Act, 1962. Aggrieved by the same, the first respondent preferred an appeal before the Commissioner of Customs (Appeals). By order, dated 24-4-2008, the Commissioner of Appeals confirmed the order of the Adjudicating Authority. Aggrieved by the same, the importer filed an appeal before the Customs, Excise and Service Tax ....