LAWS(BOM)-2021-11-140

SUPERPACK Vs. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS

Decided On November 25, 2021
SUPERPACK Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Respondents

JUDGEMENT

(1.) Admit. Heard learned counsel for the parties.

(2.) This appeal filed under Sec. 130 of the Customs Act, 1962 (for short, the Act of 1962) has been heard on the following substantial questions of law:

(3.) The aforesaid substantial questions of law arise in view of the challenge raised by the appellant-Assessee to the order dated 13/12/2016 passed by the Customs, Excise and Service Tax Appellate Tribunal - Tribunal thereby dismissing the appeal preferred by the Assessee and upholding the order passed by the Commissioner, Central Excise on 20.05.2005. As a result, the show cause notice dated 30/01/2004 proposing the goods covered by bills of entry at serial numbers 1 to 49 were held liable for confiscation under Sec. 111 (m) of the Act of 1962 for suppression of facts, differential duty on the goods cleared under Sec. 28 of the Act of 1962, imposition of penalty under Sec. 112 (b) of the Act of 1962 along with interest at appropriate rate under Sec. 28 AB of the Act of 1962.