COMMISSIONER OF CUSTOMS (IMPORTS), MUMBAI Vs. GANPATI OVERSEAS

JUDGEMENT

(1.) Since both the appeals arise out of the common judgment and final order dtd. 27/6/2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai with parties also being the same, the two appeals were heard together and are being disposed of by this common judgment and order.

(2.) The appeals have been filed by the Commissioner of Customs (Imports), Mumbai under Sec. 130-E of the Customs Act, 1962 against the common judgment and final order dtd. 27/6/2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (briefly the 'CESTAT' or 'the Tribunal' hereinafter) in Appeal Nos. C/1347 and 1374 of 2002.

(3.) The issue that arises in the two appeals is whether the CESTAT was justified in holding that enhancement of value of the imported goods and the penalties imposed by the Commissioner of Customs (Adjudication-1), Mumbai on the respondents could not be sustained and consequently in setting aside the same