2012 (2) TMI 531 - HC - Customs

Summary

The High Court dismissed the appeal filed by the Commissioner of Customs against the Customs Excise and Service Tax Appellate Tribunal's decision. The Tribunal upheld the view of the Commissioner (Appeals) regarding a discrepancy in the invoice and lack of evidence to initiate proceedings against the importer-respondent. The Court found no grounds to interfere as these were factual findings, and there was no question of law to be adjudicated.