In Brief
The Revenue (Commissioner of Customs, Mumbai) appealed against the Customs Tribunal's order concerning three bills of entry involving alleged mis-declaration of imported goods (lead scrap vs. ball bearings). The Tribunal had dismissed charges for two bills, finding insufficient proof of mis-declaration, and imposed reduced penalties on individuals involved in the third bill. The Supreme Court, finding no perversity in the Tribunal's factual findings or substantial question of law, dismissed the Revenue's appeal, holding that the Tribunal—as the final fact-finding authority—could not be further scrutinized absent serious legal error.
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