TaxTMI 
TaxTMI 
2018 (11) TMI 1310
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....ani 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 2018, which may be carried out forthwith. Re....
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....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 on payment of fine and the differential duty of Rs. 4,....
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....smissed. 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 the consideration of the contention of the appellant, would r....
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....t 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 could have redressed the appellant's grievance. The appellan....