Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 179 - AT - CustomsReduction in Fine and Penalty – Held that:- The learned Commissioner (Appeals) has reduced the redemption fine and penalty in proportion to redemption fine and penalty imposed on the ground that the same have been imposed without ascertaining the margin of profit on market verification - The grievance of the department was if that was so the learned Commissioner (Appeals) could have determined the margin of profit if need or could have remanded back the case – the Department had also not made any efforts to ascertain the margin of profit before/after filing the appeal - One cannot beat another with a stick which does not exist – there was no reason to interfere with the order - The learned Commissioner (Appeals)'s order was upheld and the Revenue's appeal was dismissed.
|