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2011 (6) TMI 43 - CESTAT, CHENNAIDemand - Differential duty - Confiscation - Penalty - Misdeclaration - differential duty on copper scrap which the appellants have agreed to pay does not warrant equivalent penalty under Section 114A since the ingredients specified thereunder are not present insofar as the copper scrap is concerned - this case calls for a lenient view and in this regard, as prayed for by the learned counsel for the appellants, we reduce the penalty of Rs.11,80,575/- imposed under Section 114A of the Customs Act, 1962 by an amount of Rs. 2 lakhs representing differential duty on lead scrap relay which was not found to be mis-declared - Appeal is dismissed
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