2000 (7) TMI 700 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of Shri M.K. More, stating that as a high-sea seller, he cannot be held liable to pay the differential duty. The Tribunal set aside the order directing him to pay jointly and severally with M/s. A.N. Ash (P) Ltd., noting that no deliberate offense was committed and no penalty was imposed on him.