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Case Law Details

Case Name : M. S. Srinivasa Vs Union of India (Karnataka High Court)
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M. S. Srinivasa Vs Union of India (Karnataka High Court)

Petitioner is an advocate by occupation; he had appeared for the appellant in appeal vide A. No. 279/2019 CUS(B-Air); the Commissioner of Customs (Appeals) vide order dated 16.03.2021 at Annexure-D dismissed the appeal; in the course of order, the Commissioner has made certain observations at para 8 therein which read are as under:

“8. The objective of imposing a penalty of Rs.15000/- is only to impress upon the appellant that they o

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