ADDITIONAL DIRECTOR GENERAL ADJUDICATION DIRECTORATE OF REVENUE INTELLIGENCE Vs. SURESH KUMAR AND CO. IMPEX PVT. LTD.

JUDGEMENT

(1.) Permission for amendment of appeal(s) is granted.

(2.) These statutory appeals under Sec. 130E of the Customs Act, 1962 (for short "the Act, 1962") are at the instance of the Revenue and are directed against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the CESTAT"), New Delhi dtd. 17/4/2018, by which the appeals filed by the respondents-assessees herein came to be allowed and thereby the order in original dtd. 17/7/2017 passed by the Additional Director General (Adjudication), Directorate of Revenue Intelligence, New Delhi imposing penalty upon the respondents herein came to be set aside.

(3.) It appears from the materials on record that the respondents herein were engaged in the business of importing branded food items from various countries.