2024 (4) TMI 252 - SCH - Customs

Classification of imported goods - goods declared as Nylon knitted fabric Or Net fabrics - Tribunal found that the goods have been found to be not Knitted fabric but is Net fabric - imposition of redemption fine for this consignment u/s 125 of the CA, 1962 is upheld - mis-declaration was not willful with intention to evade customs duty - Penalty imposed on the appellant was also reduced - HELD THAT - On perusal of the Office Report, it is noted that nobody has entered appearance on behalf of the appellant, despite service of notice on the appellant on discharge of the appellant s counsel. Thus, the appeal is dismissed for non-prosecution.

Summary

The Supreme Court of India dismissed the appeal due to non-prosecution as nobody appeared on behalf of the appellant despite notice being served. Pending applications were disposed of accordingly.