2017 (7) TMI 217

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....sioner (A.R) for respondent ORDER The appellant filed this appeal against the order of the Commissioner of Customs, JNCH whereby the appellant was imposed penalty of Rs. 2,50,000/- under Section 112(b) of the Customs Act,1962 and penalty of Rs. 1 lakh under Section 114AAof the Customs Act, 1962, in connection with a case of import of car in the name of Shri Kapil Wadhawan. At the time of imp....

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....T 727 (Tri. Mumbai) (iv) Him Logistics Pvt. Ltd. Vs. Commissioner of Customs, New Delhi - 2016 (338) ELT 721 (Tri.-Del.) He submits that though there is a contrary judgment to the above in the case of K. I. International Ltd. Vs. Commissioner of Customs, Chennai - 2012 (282) E.L.T. 67 (Tri. Chennai) but the same was departed in the Division Bench judgment in the case of Him Logistics Pvt. Lt....

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.... is based on the supreme court decision in the case of S.P. Chengalvaraya Naidu AIR 1994 S.C.853. Therefore the decision of S.K. Colombowala was held as per incuriam therefore the S.K. Colombowala decision is not a good law as per decision of K.I. International, the appellant is not entitled for the immunity on the basis of the settlement of main case before the Settlement Commission. 4. I have....

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.... Pari (supra) in the case of Larsen & Toubra Ltd. (supra) also taken the same view that when for resolution of conflict of opinion in decision of division bench, the matter is referred to the third member, the resultant judgment must be considered as judgment of Full Bench, as if it would be judgment of Larger Bench (Three Members) sitting en banc. However, recently 5 Judges Larger Bench of Hon'bl....