2020 (12) TMI 540

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....h J. Vora For the Appellant(s) : Mr Dhaval Shah ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) ORDER IN TAX APPEAL :- 1. Heard Mr. Saurabh Soparkar, the learned Senior Counsel assisted by Mr. Dhaval Shah, the learned counsel appearing for the appellant. 2. This tax appeal under Section 130 of the Customs Act, 1962 and Section 35 G of the Central Excise Act, 1944 is ordered to be adm....

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....n law, the Appellate Authority was right in invoking the provisions of Section 112 (a) of the Customs Act, 1962 when the appellant was not concerned with the import of the goods in question ? (E) Whether in the facts and in the circumstances of the case and in law, the Appellate Tribunal was right in confirming penalty under Section 112 of the Customs Act, 1962 and Rule 26 of the Central Excise ....