2018 (11) TMI 1310

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....ant Mr. Sham Walve a/w Mr. Ram Ochani for the respondents P.C. 1. These appeals present same facts. For the sake of convenience, we have recorded the facts as arisen in Customs Appeal No.52 of 2018. At the request of the learned Counsel for the parties, we have taken up the appeals for final disposal at the admission stage. 2. Leave to amend the cause title in Customs Appeal No.52 of 2....

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....iscation of the car and offered redemption fine in lieu of confiscation. In so far as the appellant is concerned, his directions were as follows : "I offer an option to Shri. Sanjay Ghodawat to redeem the said vehicle on payment of a fine of Rs. 1,00,000/( Rupees one lakh only) in terms of Section 125 of the Customs Act 1962 within 30 days of receipt of this order. The vehicle may be released o....

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....sive. On such findings, the appellant's appeal was dismissed. 7. The appellant filed an application for rectification before the Tribunal and mainly contended that the question of legality of imposition of duty with interest liability on the appellant was not adjudicated by the Tribunal. By further order dated 3rd July, 2017 the Tribunal rejected such application by mainly observing that th....

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....ion of duty liability on him, in our opinion, the Tribunal ought to have been adjudicated such an issue. From the first order of the Tribunal itself, it is clear that such a contention was raised and orally argued before the Tribunal. Despite this, the Tribunal failed to decide the same in its order. The appellant applied for rectification. At least in the rectification application, the Tribunal c....