In Brief
The Commissioner of Customs challenged the Appellate Tribunal's order regarding mis-declared imports under three Bills of Entry. The Tribunal had rejected allegations for two Bills (F-4120 and 3058) due to insufficient proof of actual goods received, and imposed penalties for one Bill (4316). The Supreme Court dismissed the Revenue's appeal, holding that as the Tribunal was the final fact-finding body and its findings showed no perversity, no substantial question of law existed for review. The choice of special leave over regular appeal itself indicated no substantial legal questions arose."
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