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2017 (11) TMI 1046 - HC - CustomsPenalty - Whether on the facts and circumstances of the case, the Tribunal was justified in reducing the penalty imposed u/s 114(iii) of the CA, 1962 when the suppression by the appellant has been established during adjudication proceedings? - Held that: - When the adjudicating authority is empowered to impose lesser penalty than the maximum provided it cannot be said that the Tribunal is not vested with the same power. The Tribunal having exercised the above discretion for the reasons recorded which do not appear to be arbitrary or whimsical, in any way, the said discretion is not liable to be interfered with and the Tribunal was justified in reducing the penalty imposed u/s 114(iii) of CA - appeal dismissed - decided against appellant.
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