Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1172 - CESTAT AHMEDABADConfiscation of goods - Imposition of penalty - Held that:- Commissioner has been quite harsh in deciding the quantum of penalty. Once it is concluded that omission is procedural in nature, it should be nominal and only to ensure that such mistakes do not happen again. Therefore in my view in this case penalty also has to be in nominal terms just to ensure that legal provisions are not ignored even by mistake - Penalty reduced - Decided partly in favour of assessee.
|