Home Case Index All Cases Customs Customs + AT Customs - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 776 - AT - CustomsPenalty u/s 112 (a) of the Customs Act, 1962 - it was alleged that goods examined by them were not exported to Bangladesh & they were liable to penalty for negligence - appellants argued that a notice is required to be given to the officers within time specified under Section 155 (2) of the Customs Act, 1962 and that no such notice was issued to the appellants - Held that:- It is observed from the Order-in-Original dated passed by the adjudicating authority that this point was specifically taken by the appellant before the adjudicating authority but Adjudicating Authority has not given any findings on this issue - also, there is nothing on record that provisions of Section 155 (2) of the Customs Act, 1962 were complied with before initiating action against the appellants. Penalty not sustainable - appeal allowed.
|