2022 (4) TMI 1218

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....P.C.: 1. Appellant is impugning order dated 20.12.2018 passed by Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai and has proposed the following substantial question of law. "Whether the CESTAT is right in law in setting aside demand of Rs. 1,00,47,253/- together with interest thereon and penalty of Rs. 10,00,000/- imposed u/s 112 of the Customs Act, 1962 ho....

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....dition No. (v)(a) of Notification No.203/92-Cus dated 19/05/1992. 3. Show Cause Notice was adjudicated by the Commissioner of Customs, CSI Airport, Mumbai vide order dated 22.06.2000 by which he confirmed demand of Rs. 1,00,47,253/- and imposed penalty of Rs. 10 lakhs u/s 112 of the Customs Act, 1962. 4. Aggrieved by the said order, respondent filed appeal before CESTAT and CESTAT was please....

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....ex Court and High Court in following cases. 1) Commissioner of Customs Vs. Auto Ignition Ltd.,2008(226) E.L.T.14 (S.C.) 2) Collector of C.Ex. Vs. Decent Dyeing Co.1990 (45) E.L.T. 201 (S.C.) and 3) Commissioner of C.Ex., Chandigarh Vs. Khalsa Charan Singh & Sons 2010 (255) E.L.T.379 (P & H) In our view, appellant has failed to substantiate these allegations against re....