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)
v) To determine the appropriate penal clause invokable
whether penalty against the noticee M/s. EOL is leviable
under Section 114 A or Section 112(a)/(b) of the Customs
Act, 1962;
(vi) The extent of involvement of the individual persons vis-
‘-vis evidence on record to sustain the charge of
collusion on the part of the employees of notice
