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)
68 were complied with and,
therefore, Section 15(1)(b) and not Section 15(1)(c) was applicable.
As regards Issue no.3, Commissioner held that charge of evasion
of duty by mala fide intent, wilful mis-declaration, suppression of
facts was clearly established.
CEGAT held that there was no willful mis-declaration, no evasion
or short levy
