1 cuapp57-06 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.57 OF 2006 The Commissioner of Customs ..Appellant. Versus Halliburton offshore Services Inc. ..Respondent. Mr.Pradeep S. Jetly with Mr.J.B. Mishra for the appellant. Mr.D.H. Nadkarni with Mr.V.N. Ansurkar for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. DATE : 5th January, 2011. P.C. : 1. After the matter was heard for some, counsel on both the sides agree that the impugned order dated 16-12-2005 passed by the CESTAT be quashed and set aside and the matter be restored to the file of the CESTAT for decision afresh in the light of the Madras High Court decision in the case of Haniff Shabbir Brothers V/s. Collector of Customs, Madras reported in 1997 (96) E.L.T. 27 (Mad.) and the decision of the Tribunal in the case of Commissioner of Central Excise, Bhopal V/s. Rama Wood Craft (P) Ltd., reported in 2008 (225) E.L.T. 348 (Tri. - LB). 2. Mr.Jetly, the learned counsel appearing for the Revenue points 2 cuapp57-06 out that the Tribunal in para-4(b) has erroneously recorded a finding that the show-cause notice refers to the levy of penalty under Section 112(b), when in fact, the show-cause notice refers to penalty under Section 112(a) and Section 112(b) of the Customs Act. 3. Accordingly, the order impugned in the present appeal is quashed and set aside and the matter is remanded to the Tribunal for fresh decision in accordance with law after considering the aforesaid decisions and any other relevant decisions that may be brought to the notice of the Tribunal at the time of hearing. 4. The appeal is disposed off in the above terms. No costs. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)