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2019 (4) TMI 144 - AT - CustomsImposition of penalty - main plea raised by the appellant was since the other co-noticee has paid up the entire duty, interest and 25% penalty, proceedings has to be deemed to be concluded against all other noticees as per sub-section (1A)(2) of section 28 to Customs Act, 1962 - Held that:- The co-noticee M/s. M.G. Trading Co., has paid-up the duty demand, interest as well as 25% penalty within 30 days from the issue of show-cause notice - proviso to sub-section (2) of section 28 of the Customs Act states that the proceedings in relation to co-noticees will stand concluded when such demand, interest and 25% penalty has been paid-up by one of the notices. Penalty do not sustain - appeal allowed - decided in favor of appellant.
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