2017 (8) TMI 348

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....ha, AOR ORDER 1. Heard learned counsel for the parties and perused the relevant material. 2. The appellant, Commissioner of Customs (Adjudication), Mumbai had set the law into motion by issuing a show cause notice dated 13.12.1994 alleging that in respect of consignment imported into the country under Bill of Entry No.F-4316 there was a mis-declaration of the imported goods by the importer - M/s. Ram Metal Industries. There were three addendas to the aforesaid show cause notice, dated 23.04.1998, 15.05.1998 and 25.08.1998. In the aforesaid show cause notice similar allegations were levelled with regard to import by two other entities i.e M/s. Natraj Metals and M/s. R.K. International under Bill of Entry Nos. F-4120 and 3058 dated 2....

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....he learned Tribunal, however, reduced the penalty imposed on Solly Perumal from 25 lacs to 5 lacs. Aggrieved, the Revenue has filed this appeal upon grant of special leave under Article 136 of the Constitution. 5. At the very outset, we do not see why instead of filing an appeal before the High Court under Section 130 of the Customs Act, 1962 the Revenue has chosen to file a special leave application seeking leave to challenge the order of the learned Tribunal. The very fact that the Revenue has sought special leave to appeal against the order of the learned Tribunal would be suggestive of the fact that the Revenue concedes that the matter does not involve an issue relating to rate of duty or classification of goods in which event(s) the....