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2017 (2) TMI 132 - AT - CustomsImposition of penalty u/s 112 and 114A of the CA, 1962 - whether the penalties are sustainable on co-noticees, when the penalty on main appellant is set aside? - Held that: - the case of the main appellant Smt. Sunetra Ajit Pawar has been settled by the settlement commissioner vide Final order No.115/Final-Order/Cus/RKT/2012 dated 19-10-2012. Therefore other co-noticee in the same case should not be charged with any penalty. By the settling the case of the main person, case of other co-noticee also stand settled - penalty set aside - appeal allowed - decided in favor of appellants.
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