Supreme Court Dismisses Appeals, Upholds Lower Court Decision; All Pending Applications Resolved Without Changes.Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - re-determination of transaction value - cross-examination of witnesses - demand of differential duty alongwith interest and penalty - It was held by CESTAT that duty demand confirmed against the appellant M/s. Plastic Cottage Trading Co. and penalties imposed upon it is not sustainable - HELD THAT:- It is not required to entertain the present Civil Appeals, the same are accordingly dismi... ... ... Title: Supreme Court Judgment - Civil Appeals Dismissed

Judges: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE ARAVIND KUMAR

Petitioner's Counsel: Mr. N Venkataraman, A.S.G. and others

Key Points:
- Delay condoned
- Civil Appeals dismissed after hearing the Additional Solicitor General
- Pending application(s) disposed of Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - re-determination of transaction value - cross-examination of witnesses - demand of differential duty alongwith interest and penalty - It was held by CESTAT that duty demand confirmed against the appellant M/s. Plastic Cottage Trading Co. and penalties imposed upon it is not sustainable - HELD THAT:- It is not required to entertain the present Civil Appeals, the same are accordingly dismissed. THE COMMISSIONER OF CUSTOMS MUMBAI IMPORT II Versus JUNAID KUDIA ETC.
Customs
2024 (3) TMI 570 - SC Order - 2024 (388) E.L.T. 529 (SC)
SUPREME COURT - SC
Dated:- 4-3-2024
CIVIL APPEAL NO(S)…. OF 2024 (@ D. NO. 4161 OF 2024) - -
Customs
HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. N Venkataraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Rupesh Kumar, Adv. Mr. V C Bharathi, Adv. Mr. Udai Khanna, Adv. Mr. Gaurang Bhushan, Adv. Mr. Anil Hood, Adv. ORDER 1. Delay condoned. 2. Having heard Mr. N Venkataraman, learned Additional Solicitor General and on carefully perusing the material placed on record, we are not inclined to entertain the present Civil Appeals, the same are accordingly dismissed. 3. Pending application(s), if any, stand disposed of.
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