COMMISSIONER OF CUSTOMS Vs. TRILUX ELECTRONICS

JUDGEMENT

(1.) The legality and correctness of the order passed by the CESTAT, Bangalore, in Appeal No. C/156/04 vide Final Order No. 463/2006, dated 16-2-2006 is called in question in this appeal raising the following substantial questions of law:

(2.) Whether the Tribunal was right in concluding that penalty was not imposable for the reason that the non-fulfillment of export obligation was beyond the control of the unit?

(3.) Whether the Tribunal was right in setting aside the duty and penalty in spite of the fact that the export obligation was not fulfilled by the Respondent?