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2010 (9) TMI 474 - AT - CustomsConfiscation - Enhancement of penalty - when the value of the offending goods or the duty sought to be evaded is less than Rs. 5,000/-, penalty imposable would be not exceeding Rs. 5,000/- and when the value of the offending goods or duty involved is more than Rs. 5,000/-, the penalty imposable would be not exceeding the value of the offending good or the duty involved, as the case may be - The manner in which appeals against Commissioner’s (Appeals) orders in such petty matter are being filed before the Tribunal clearly shows that the litigation policy being actually followed by the Commissioners in the field is totally at variance with the recently announced National Litigation Policy - Decided against the revenue
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