Home Case Index All Cases Customs Customs + AT Customs - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 219 - AT - CustomsPenalty u/s 117 or u/s 112 - Penalty u/s 112 dropped against assessee - Held that:- In the impugned order it is found that there is a finding of the adjudicating authority that the appellant is not liable for penal action as he is not concerned with the impugned goods. It was observed by the ld. Commissioner that he had extended help to the importer in the massive evasion of duty. If he would have been careful, the duty evasion could have been avoided but he restrained to impose penalty under Sec. 112 of the Customs Act on these findings. When the ld. Commissioner has not imposed any penalty under Sec. 112 of the Customs Act, 1962 which provides that penalty can be imposed on the appellant on the allegation of aiding and abetting on the payment of duty, penalty under Sec. 117 is not leviable on the appellant. In these terms, we set aside the impugned order qua the appellant - Decided in favour of assessee.
|