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2011 (5) TMI 841 - HC - CustomsWhether or not benefit of reduced penalty under proviso to section 114A of the Customs Act, 1962 can be extended to such unit/person who has not paid the interest payable on delayed payment of evaded duty and penalty to the extent of 25% of duty amount within 30 days from the date of passing order by the adjudicating authority - 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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