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2015 (1) TMI 1206 - AT - CustomsDuty demand - enhancement of penalty imposed under Section 114 A - Held that:- Section is applicable to a person who is liable to pay the duty ‘OR' interest as the case may be, who shall be liable to penalty equal to the duty or interest so determined. The expression used is "or", which is disjunctive between duty or interest. Further use of expression "as the case may be" clearly suggests that the said section is referring to two different persons and situations. One which may be liable to duty and the other which may be liable to interest only and provides that in both the situations, the person liable to duty would be liable to penalty equal to duty and the person liable to interest would be liable to penalty equal to interest. There is no warrant to read "or' as "and". In view of the above I find no reasons to interfere with the impugned orders of Commissioner Appeals - Decided against Revenue.
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