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2024 (1) TMI 532 - AT - CustomsLevy of penalty under Section 114A of Customs Act, 1962 - HELD THAT:- Hon’ble Supreme Court has in the case of UK ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE [2007 (11) TMI 27 - SUPREME COURT] after taking the note of the provisions of Section 114A, observed A bare perusal of Section 114A makes it clear that the liability to pay penalty can be equal to the amount of duty and could not exceed the payable duty. Hence, the penalty imposed was against the express provisions of law. There are no merits in this appeal filed by the revenue - appeal dismissed.
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