(Pamidighantam Sri Narasimha and Manoj Misra, JJ.)
Union of India Through Commissioner of Customs _______ Appellant;
v.
Om Oil Flour Mills Ltd. _____________________________ Respondent.
Civil Appeal No. 2072 of 2011, decided on August 10, 2023
The Order of the court was delivered by
Order
1. We have gone through the order of the Settlement Commissioner dated 09.05.2007, who has recorded that the necessary duty was paid but in exercise of his power he decided to waive the interest component.
2. The above order was challenged by the Union of India before the High Court and by the order impugned herein, the High Court dismissed the challenge. Thus the civil appeal by the Union of India.
3. Having considering the matter in detail, we are not inclined to interfere with the impugned judgment and order passed by the High Court in the peculiar facts and circumstances of the present case. The civil appeal is dismissed accordingly.
4. Pending application, if any, stands disposed of.
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