1998 (3) TMI 150 - SCH - Customs

Summary

The Supreme Court dismissed an appeal filed under Section 130E of the Customs Act, 1962 against a judgment of the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal had set aside an order for confiscation of goods, directing their release on payment of a fine and imposing a penalty. The Court held the appeal was not maintainable under Section 130E and could have been treated as a special leave petition under Article 136 of the Constitution of India. The appeal was dismissed as the judgment did not raise any substantial question of law.