2009 (9) TMI 858 - AT - Customs

Summary

The Appellate Tribunal CESTAT Bangalore dismissed the appeal against the order setting aside a penalty of Rs. 5,000 and remanding the matter for fresh decision. The Tribunal found no issue with the Commissioner's power to remand, citing relevant case law. The appeal was dismissed as the adjudicating authority had imposed the penalty for issuing invoices with different descriptions and values for confiscated goods.