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2016 (1) TMI 54 - AT - CustomsPenalty u/s 114A and 112 - Held that:- There is only one noticee to whom the show cause notice was issued and adjudication order also has been passed in respect of same noticee i.e. M/s. Star Audio. Revenue has not shown that more than one person/company is involved in the imported goods, therefore it is clear that penalty has been imposed under Section 114A of the Customs Act on the noticee, M/s. Star Audio, therefore appeal is rejected on this count. - Section 114A proviso clearly provides that if penalty has been imposed under Section 114A then no penalty is imposable under Section 112 or 114 - as the goods are not available for the confiscation the question of penalty in lieu of redemption fine does not arise. - Decided partly in favour of assessee.
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