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2013 (10) TMI 1329 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS), KOLKATA
Extract:
....... under Section 112(a) is attracted only when the goods are liable to confiscation. As discussed above, since confiscation of goods and consequent fine have been set aside, penalty under Section 112(a) of the Customs Act is also not sustainable and is set aside. 26. The appeals are allowed, with consequential relief, if any, on the above terms.