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)
iii) Whether the charge of evasion of duty by malafide intent
of wilful misdeclaration, suppression of facts with an
intent to evade the payment of duty, etc. as alleged in
the show cause notice is established;
(iv) Whether the goods are liable to confiscation under
Section 111(j) of the Customs Act, 1962;
(v) To determine the appropriate penal clause
