2014 (8) TMI 987 - HC - Customs

Imposition of penalty - whether the Tribunal was justified in setting-aside the penalties imposed on others - Held that - Court in the case of Commissioner of Customs, Bangalore v. Motorola India Limited reported in 2011 (4) TMI 1014 - KARNATAKA HIGH COURT has held that whether the terms and conditions of notification dated 1-4-1997 has been complied with by the assessee or not, and whether the levy of duty, interest and penalty is legal or not, and the Tribunal was justified in setting aside the levying of duty, interest and penalty are all questions relating to determination of rate of duty payable, entitlement of exemption under notification. They have to be decided by the Apex Court in an appeal to be preferred under Section 130E and not by the High Court in an appeal preferred under Section 130 of the Act. Therefore, these appeals preferred by the Revenue under Section 130 of the Customs Act, 1962 is not maintainable. - Decided against Revenue.

Summary

The Karnataka High Court dismissed the Revenue's appeals against penalties imposed on some appellants but upheld penalties on M/s. Renuka Sugars Limited. The Court held that the appeals were not maintainable under Section 130 of the Customs Act, 1962, and the Revenue should appeal to the Apex Court instead. The appeals were dismissed with liberty granted to the Revenue to appeal before the Apex Court.