(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Draft amendment is allowed. Amendment to be carried out forthwith.
These Appeals are ADMITTED on the following substantial questions of law:
1. Whether the Tribunal below committed substantial error of law in misinterpreting the provisions contained in Sections 8 and 33 of the Customs Act, 1962 by holding that the actions initiated by the department were premature and that the offence committed by the respondent could be cured by ex post facto permission by the Proper Officer.
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2. Whether the Tribunal below committed substantial error of law in setting aside the order of penalty imposed under Section 112[b] of the Customs Act, 1962.
[BHASKAR BHATTACHARYA, ACTING CJ.] [J.B.PARDIWALA, J.] pirzada/-
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