2013 (6) TMI 38 - HC - Customs

Penalty - It is submitted, the question whether assessee is liable to pay customs duty was the subject matter of appeal before this Court. - held that - The said appeal is already disposed of holding that the appeal is not maintainable and the Revenue has to approach the Apex Court under Sec. 130(e) of the Customs Act, 1962. The Impugned order in the appeal being a consequential order imposing penalty, this also has to be decided by the Apex Court. - Decided against the revenue.

Summary

The Karnataka High Court rejected the appeal regarding the disallowance of penalty by the Tribunal. The Court held that the Revenue must approach the Apex Court under Sec. 130(e) of the Customs Act, 1962 for further proceedings. The appeal was rejected, granting the Revenue the liberty to appeal under Sec. 130(e) of the Act.