2024 (2) TMI 1420 - HC - Customs

Calling for the records and proceedings dealing with the Impugned Order-in-Original - dropping of penalties imposed upon the Petitioner - direction not to initiate any proceedings for recovery in respect to Impugned Order-in-Original - HELD THAT - In respect of the issues involved in these proceedings, it would be appropriate for the Petitioner to take recourse to the remedy of an Appeal provided under Section 129-A of the Customs Act. The Petitioner is directed to approach the Tribunal in appropriate proceedings - petition disposed off.

Summary

The Bombay High Court heard a petition seeking to quash an order and drop penalties imposed by the Respondent. The Court directed the Petitioner to appeal under Section 129-A of the Customs Act and approach the Tribunal for further proceedings. The Petitions were disposed of with no costs.