2015 (9) TMI 617 - HC - Customs

Valuation - Suppression of value of goods - Inclusion of separate charge for design, engineering fee - Confiscation of goods - Redemption fine and penalty - Tribunal vide impugned order reported in 2014 (11) TMI 612 - CESTAT BANGALORE set aside confiscation of goods, redemption fines and penalty - Present court is of opinion that certified copy of impugned order, which is annexed to appeal was underlined with red ink and also some endorsement was made by Officer with words urgent AO/Legal - Document, which is supposed to be filed in Court, must not be touched by anyone else and because of this reason, this appeal has to be dismissed.

Summary

The High Court of Andhra Pradesh dismissed the appeal due to the impugned order being tampered with. The appellant is allowed to file a fresh appeal with a fresh certified copy. The Commissioner of Customs and Service Tax is directed to take note of the officer's failure and lapses. Pending petitions are also dismissed with no costs.