2003 (4) TMI 559 - AT - Customs

Summary

The Appellate Tribunal CEGAT Mumbai allowed the appeal by remanding the case back to the Adjudicating Commissioner. The impugned order was deemed unsustainable as duty liability was computed without considering exemption Notifications for effective duty rates. Penalties imposed under both Section 112 and Section 114A were found to be mutually exclusive. The Order-in-Original was set aside for re-adjudication with directions to apply correct duty rates and consider the duty payment made before the Show Cause Notices were issued.