2024 (7) TMI 77

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..... Jitendra Mishra. P.C. : 1. This appeal is filed by appellant against the order passed in Customs Appeal no. C/169/2009 by the Customs, Excise & Service Tax Appellate Tribunal (Tribunal), Mumbai dated 21st November 2017. Appellant in the original appeal memo had raised five substantial questions of law arising out of the impugned order, but today, the appellant has pressed only for revised su....

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....tended period under Section 28 (1) of the Customs Act, 1961 and imposition of penalty under Section 114A can be sustained ? 2. Appellant is an importer engaged in the trading of imported Spray Paints. During the period under consideration, appellant imported the said goods and declared Retail Sale Price (RSP) and paid Countervailing Duty (CVD) on the said declared price. Based on payment of CVD,....

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....rned, we do not find from the Tribunal's order, any arguments having been advanced by appellant and consequently no findings were recorded on the said questions by the Tribunal. Appellant submitted that they had filed the Miscellaneous Application contending that the submissions made by them on these issues were not recorded by the Tribunal and no findings were given. However, the Tribunal vide it....