Section 130E of the Customs Act, 1962
Court :
SC
Brief :
This civil appeal under Section 130E of the Customs Act, 1962 (for short “the Act”) is directed against order dated 2nd February 2005, passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal”), whereby the appeal preferred by the appellant herein has been dismissed, confirming the levy of additional customs duty by virtue of the final assessment order passed by the Deputy Commissioner (Customs), Bhavnagar on 28th August 2000.
Citation :
M/S CHAUDHARY SHIP BREAKERS VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD
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