COMMISSIONER OF CUSTOMS Vs. PADMINI POLYMERS LTD.

JUDGEMENT

(1.) The Revenue is aggrieved by an order dated 24th June, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/770 -773/2004/NB(S) [ : 2005 (190) E.L.T. 370 (Tribunal)]. We have seen the order -in -original passed by the Commissioner of Customs and find that the dispute pertains to the value of the goods. According to the Revenue, there was a gross misdeclaration by over -invoicing the value of the goods and, therefore, action was taken against the respondent under the provisions of Ss. 111(m) and 112 of the Customs Act, 1962.

(2.) The respondent then preferred an appeal before the Tribunal which set aside the order passed by the Commissioner of Customs and granted consequential relief to the respondent.

(3.) Against the decision of the Tribunal, the Revenue has preferred this appeal under Sec. 130 of the Customs Act, 1962.