Court No. - 21
Case :- CUSTOM APPEAL No. - 5 of 2018 Appellant :- Ishan Systems Pvt. Ltd Respondent :- Commissioner Of Customs And Central Excise And Service Tax And 3 Others Counsel for Appellant :- Shadab Alam,Abhinav Mehrotra Counsel for Respondent :- B.K.Singh Raghuvanshi,Om Prakash Misra
Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J.
Heard Sri Rohit Nandan Pandey, learned counsel for the appellant and Sri O.P. Mishra, learned counsel for respondent no. 4.
Appeal is admitted on the substantial question of law no. A framed in the memo of appeal.
"A) Whether, the Ld. CESTAT has not erred in law in confirming a demand of Customs Duty to the tune of Rs. 27,74,835/-, as recoverable from the instant Appellant; since the said duty, under law, is the liability of Respondent no. 3 and deserves to be realised from such person in view of the provisions of Section 142 r/w 72 of Customs Act?"
Since Sri O.P. Mishra has appeared on behalf of private respondent no. 4, there is no requirement to issue notice. However, office is directed to issue notice to respondent no. 3.
Appellant shall take steps within a week. Notice be sent within a week thereafter. List after service of notice.
Order Date :- 30.4.2018 OP