COMMNR. OF CUSTOMS, KANDLA vs. M/S. ESSAR OIL LTD.
The appeals are allowed with no order as to costs
C.A. No.-004299-004305 - 2003Supreme Court07 Oct 2004
For Respondent: M/s Essar Oil Limited & Ors
Section 59(2)
House, Kandla (in short ’Commissioner’) confirmed
the demand of duty and also directed confiscation of goods and
imposition of penalty. It is to be noted that respondent no.1, inter
alia, contended that there was no certainty that the rate of duty will
be enhanced and that they acted under a bona fide belief that the funds
would be available
