(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) These appeals are ADMITTED on the following substantial questions of law:
1. Whether the Tribunal below committed substantial error of law in extending the benefit of doubt to the respondents notwithstanding overwhelming evidence available on record regarding diversion of duty-free goods to the local market, by relying upon the earlier decision of the Tribunal on the selfsame point.
2. Whether the Tribunal committed substantial error of law in allowing the appeals filed by the respondents and setting aside the order of penalty imposed upon the respondents under section 112 of the Customs Act, 1962 by relying upon an earlier decision of the Tribunal against which an appeal is preferred and is pending before this Court, being Tax Appeal No. 625 of 2011.
These appeals be heard along with Tax Appeal No. 625 of 2011.
[BHASKAR BHATTACHARYA, ACTING C.J.] mathew [J.B.PARDIWALA. J.] Top