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2011 Supreme(Online)(SC) 49

SUPREME COURT
, J
Commissioner Of Customs (IMPORT) v. Stoneman Marble Industries and Others


Advocates:
For the Appellants/Petitioners: R. P. Bhatt
For the Respondents: V. M. Doiphode

Table of Content
1. details of customs laws and initial tribunal decisions. (Para 2 , 3 , 4 , 5)
2. arguments regarding the reduction of penalties by the tribunal. (Para 6 , 9 , 10)
3. court emphasizes the finality of tribunal decisions on facts. (Para 7 , 15)
4. final decision on the dismissal of the appeals. (Para 8 , 16)
5. law on challenging tribunal's findings and the nature of appeals. (Para 11 , 12 , 13 , 14)

1. Delay in SLP (C) No. 11177 of 2006, SLP (C) No. 11180 of 2006, SLP (C) No. 11181 of 2006, SLP (C) No. 11182 of 2006, SLP (C) No. 12641 of 2006 and SLP (C) No. 14991 of 2006 is condoned and Leave granted.

2. Challenge in this batch of appeals is to the orders passed by the High Court of Bombay dated 3rd July, 2003 in Customs Application Nos. 27-29, 31, 34, 36 of 2002 and 2-10 of 2003; 24th March, 2005 in Customs Application Nos.17-18 of 2003; 30th March, 2005 in Customs Application Nos.26 and 29 of 2003; 16th March, 2005 in Customs Application Nos. 11-14 of 2003; 6th April, 2005 in Customs Application Nos. 31-33 and 35 of 2003 and 23rd March, 2005 in Customs Application Nos. 15-16 of 2003. By the impugned orders, the High Court has rejected the applications filed by the Rev

























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