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2017 (12) TMI 1385 - AT - CustomsPenalty u/s 114A of CA - SAD - N/N. 21/2012 dated 17/03/2012 - whether the Adjudicating Authority is legally correct in imposing penalty equal to the duty by invoking the provisions of Section 114A ibid, in view of the fact that the entire duty alongwith interest and 15% of the penalty amount were deposited within one month from the date of issuance of the SCN? - Held that: - In view of the fact that the proceedings were concluded by the Adjudicating Authority u/s 28 (5) upon deposit of duty amount alongwith interest and 15% of penalty, there was no occasion or scope to proceed further against appellant for confirmation of penalty under Section 114A ibid - appeal allowed - decided in favor of appellant.
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