Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1983 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (12) TMI 179 - CEGAT, CALCUTTAExtract: .......fiscation under Section 111(d) of the Customs Act, 1962. The value of the goods imported is Rs. 1,91,474.91p. I feel that the Revenue had taken a lenient view in imposing a penalty of 5 keeping in view that the appellant is an actual User and Government of India Undertaking. I uphold the order passed by the lower authority. The appeal is dismissed.
|