2010 (12) TMI 1118 - SCH - Customs

Benefit of Notification No. 21/02-Cus - Suppression of facts - Concessional rate of duty - Penalty u/s 114A - Confiscation of goods.

Summary

The Supreme Court admitted Civil Appeal Nos. 3172-3175 of 2010 filed by Giavudan India P. Ltd. against the CESTAT Final Order. The Appellate Tribunal's order stated that odoriferous substances containing alcohol 0.5% or more were added to make compound alcoholic beverage preparations (CABPs) not eligible for benefits under Notification No. 21/2002-Cus.