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2023 (6) TMI 709 - CESTAT MUMBAILevy of penalty of Rs. 4 lakhs each under Section 112 (a) and Section 114AA of Customs Act, 1962 - mis-declaration of description of goods - personal responsibility for any omission or commission - HELD THAT:- For imposition of personal penalty, contravention of the provisions of law on by a person is required. The original authority has given the finding that the present appellant has not transacted any business. That itself establishes that the present appellant was not responsible for any omission or commission. Therefore, imposition of personal penalties on the present appellant are untenable. The personal penalties of Rs. 4 lakhs each under Sections 112(a) and 114AA of Customs Act, 1962 are set aside - the appeal is allowed.
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