The Court: We have heard learned advocates on either side.
There is a delay of 75 days in filing the appeal. We are satisfied with the
explanation offered for not preferring the appeal within time. Therefore, the delay
is condoned. The application being GA 1 of 2025 is allowed.
The appeal is admitted on the following substantial questions of law for
consideration.
2
“(i) Whether the imposition of penalty on the respondent under
Sections 114A and 114AA of the Customs Act, 1962 is justified or
not when the respondent has prior knowledge of the facts and
circumstances of the case of detention of their cargo and payment of
Additional Duty of Customs leviable under sub-section (5) of Section
3 of the Customs Tariff Act under Sl. No.12 of Notification
No.21/2012 Customs dtd. 17.03.2012 under protest at Kandla Port
they did not take up the issue and maintained absolute silence while
filing Bills of Entry at Kolkata Customs for self-assessment which
brought about the booking of the subject case?
