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2011 (5) TMI 735 - GUJARAT HIGH COURTWhether Tribunal has committed substantial error of law in extending benefit of reduced penalty under section 114A of the Customs Act, 1962 subject to the respondent depositing 25% of the penalty along with the balance amount of demand and interest within period of 30 days from passing of the impugned order by the Tribunal - Held that:- As the language of Section 114A of the Customs Act, as in the case of section 11AC of the Central Excise Act permits option to the assessee, the ratio laid down in M/s. Akash Fashion Prints Private Limited (2009 - TMI - 33022 - GUJARAT HIGH COURT) is also applicable in the present appeal, no question of law arising in this appeal, appeal is dismissed
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