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2018 (7) TMI 1944 - AT - CustomsPenalty u/s 114 of CA, 1962 - It is alleged that the appellant had abetted/colluded with the exporter, M/s Preetam Marketing Ltd., by contravening the provisions of the Customs Act, 1962 and also failed to discharge duty properly as laid down under the Customs Act, 1962 - HELD THAT:- The facts and circumstances of the present cases are squarely covered by the decision of the Tribunal in the case of Suvasis Banerjee & Others Vs. Commr. of Customs (Prev.), West Bengal [2016 (8) TMI 874 - CESTAT KOLKATA], where it was held that provisions of Sec 155(2) of the Customs Act 1962 were not complied with before initiating action against the appellants - penalty set aside - appeal allowed - decided in favor of appellant.
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