2023 (7) TMI 551 - SCH - Customs

Over-valuation of the goods that were imported for the purpose of setting up Transmission Line and Substation in the State of Maharashtra - Confiscation - Penalty - Tribunal dismissed 2022 (8) TMI 1408 - CESTAT MUMBAI the revenue appeal - HELD THAT - The dispute herein is concluded by the findings of fact recorded by the authorities below and the impugned order does not require any interference at our behest. Appeal dismissed.

Summary

The Supreme Court dismissed the appeal as the dispute was concluded by lower authorities' findings. The delay was condoned. Civil Appeal No. 1999/2023 on a similar issue was also dismissed.