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2003 (4) TMI 128 - SCH - CustomsPenalty - Held that:- penalty imposed by the Authority is in violation of Section 114 of the Customs Act, 1962 because it is imposed both on the appellant-Company which attempted to export the goods as well as on the Company which had supplied the same. As no such contention was raised before the Tribunal, in our view, this contention is not required to be entertained at this stage in these appeals. We, however, note that it is the submission of the learned counsel for the respondent that Directors/Partners of both the companies, namely, which attempted to export and which supplied the goods are same - Decided against assessee.
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