2019 (6) TMI 337

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.... P.C: This appeal under Section 130 of the Customs Act, 1962 (the Act) was admitted on 20th August, 2018 on the following substantial questions of law: "(a) Whether on the orders of the Tribunal setting aside penalty of Rs. 1 crore imposed under Section 114(iii) of the Customs Act, 1962 is based on no evidence or on partly relevant and partly irrelevant evidence and is otherwise perv....

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....sion of this Court. In the above view, the appeal itself is kept for final hearing on 24th September, 2018 at 3.00 p.m." 3. Today, when the appeal was taken up for hearing, Mr. Jetly, learned Counsel in support of the appeal, while making submissions in respect of question No.2 above, sought to place reliance upon an order No.4 of 2009 dated 17th July, 2009 read with order No.1 of 2010 dated 6t....

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.... is not passed within the period of six months from the date of the conclusion of the hearing, then the matter would be placed for fresh hearing. 4. In the facts of the present case, the hearing of the appeal was concluded on 9th March, 2016 while the impugned order was pronounced on 9th September, 2016. Thus, it may meet the requirement of the President' above orders. This only if, the nec....