J. MITRA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This is an appeal filed under Section 130 of the Customs Act 1962 (hereinafter referred to as "the Act") against the order dated 01.11.2012 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dismissing the appeal of the appellant M/s. J. Mitra & Bros. against the imposition of penalty of Rs.25 lakhs imposed by the Commissioner (I & G).

(2.) The appellant M/s. J. Mitra & Bros. was the sole indenting agent of M/s. Intuitive Surgical Inc., USA. in India. M/s. Intuitive Surgical Inc. was/is a firm from which the equipment surgical system in issue was imported.

(3.) By order dated 11.09.2013, the following substantial question of law was framed: