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Commissioner of Customs v/s BBM Exim

    Tax Appeal No. 535 of 2016 with T.A. No. 536 of 2016

    Decided On, 30 August 2016

    At, High Court of Gujarat At Ahmedabad

    By, THE HONOURABLE MR. JUSTICE S.R. BRAHMBHATT & THE HONOURABLE MR. JUSTICE A.Y. KOGJE

    For the Appellant: R.J. Oza, Advocate. Respondent: --------



Judgment Text

S.R. Brahmbhatt, J. (Oral)

1. Shri Chitan Dave, learned advo

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ate for the appellant appears in place of Shri R.J. Oza, learned advocate for the appellant.2. Learned advocate for the appellant has contended that it is a case of under-invoicing of huge proportion and for the valuation of the goods in question the method adopted and accepted by the Adjudicating Authority as is not at all taken into consideration by CESTAT.3. Hence, ADMIT.4. Following question of law is framed :Whether, in the facts and circumstances of the case, the Tribunal has erred in holding that upon re-determination of value of the export goods by the Department, no penalty could be imposed under Section 14 of the Customs Act?
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