2016 (1) TMI 725 - SCH - Customs

Revenue made claim that seized goods are smuggled one without payment of duty - Tribunal found that Revenue failed to prove its allegation - High Court 2006 (5) TMI 39 - HIGH COURT, CALCUTTA confirmed the order of the the tribunal - Apex Court dismissed the revenue appeal as, No question of law is involved. Even the amount of penalty imposed is negligible.

Summary

The Supreme Court dismissed the appeal as no question of law was involved and the penalty imposed was negligible. The High Court decision in favor of the assessee was affirmed.