2018 (9) TMI 511

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..... ORDER PER: ASHOK JINDAL The appellant is in Appeal wherein a penalty of Rs. 3.2 Crs. has been imposed on them under Section 112 (a) read with 114 (AA) of the Customs Act, 1962. 2. During the course of argument, the Ld. Counsel for the appellant drew our attention to the Order of the Hon'ble High Court of Delhi in civil writ petition No. 10786/2017 filed by the co-noticee, i.e. M/s HIIM Logis .....

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..... ty for fresh adjudication to find out whether the penalty is imposable upon the appellant and if yes, then what should be the quantum of the penalty. 4. With these terms, the matter is remanded back to the Adjudicating Authority to decide the issue on merits in accordance with law. Accordingly, the appeal is disposed of. [Dictated and pronounced in the open Court]
Case laws, Decisions, Judge .....

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