Pro Commissioner Of Customs (Acc Import) v. Elecon Cargo Pvt. Ltd.

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 27/2016 & CM Nos. 38488-38490/2016 PRO COMMISSIONER OF CUSTOMS (ACC IMPORT)... Appellant Through:

Mr. Sanjeev Narula, Sr. Standing Counsel along with Mr. Abhishek Ghai, Advocate.

versus ELECON CARGO PVT. LTD.

..... Respondent Through:

appearance not given.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R

% 19.10.2016 The revenue is aggrieved by the CESTAT order of 17.02.2016 and urges that the relief given to the respondent is not warranted. This court notices that the issue is fairly covered by the judgment of this court in CC(I&G) vs. Care Foundation reported in 2014 (302) DLT 181 (DEL) which the CESTAT followed in this case. Furthermore, question of penalty too is covered against the revenue in the previous decisions.

No question of law arises and accordingly the appeal is dismissed.

S. RAVINDRA BHAT, J DEEPA SHARMA, J OCTOBER 19, 2016 sapna