2014 (8) TMI 992

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..... ort obligation, goods do not become automatically liable to confiscation - No confiscation was warranted, confiscation order was set aside and for penalty matter was remanded back - High court while relying upon principle of Commissioner of Customs v. Motorola India Limited reported in 2011 (4) TMI 1014 - KARNATAKA HIGH COURT held that issue relating to whether Tribunal was justified in setting as .....

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..... lied with by the assessee or not, whether the levy of duty, interest and penalty is legal or not, whether the Tribunal is justified in setting aside the levy of duty, interest and penalty are all the questions relating to determination of rate of duty payable and therefore, the said issue has to be decided by the Apex Court in an appeal to be preferred under Section 130E of the Customs Act and not .....

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