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2018 (5) TMI 615 - AT - CustomsPenalty u/s 114 and 114AA of the Customs Act, 1962 - wilful acts of omission and commission of misdeclaration of the value - Held that: - the Adjudicating Authority has not been able to pinpoint specifically the role attributable to appellants herein to hold them on charge of abetment of misdeclaration - Similar issue had come up before the Tribunal in the case of Somaiya Shipping Clearing Pvt. Ltd., [2005 (12) TMI 151 - CESTAT, MUMBAI], wherein the Tribunal held that penalty under Customs Act cannot be imposed on CHA and its directors in case of misdeclaration of value and description if no role is found in such contravention - penalty cannot sustain - appeal allowed - decided in favor of appellant.
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