AI Structured Summary
Not yet generated for this judgment
Judgment
N. Kumar, J.—The subject matter of this appeal is the disallowance of the penalty by the Tribunal which the Revenue has challenged in this appeal. It is submitted, the question whether assessee is liable to pay customs duty was the subject matter of CSTA No. 5/2009 before this Court. The said appeal is already disposed of holding that the appeal is not maintainable and the Revenue has to approach the Apex Court under Sec. 130(e) of the Customs Act, 1962. The Impugned order in the appeal being a consequential order imposing penalty, this also has to be decided by the Apex Court.
In that view of the matter, we reject this appeal reserving liberty to the Revenue to approach the Apex Court by preferring appeal under Sec. 163(e) of the Act.