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2019 (1) TMI 835 - AT - CustomsImposition of penalty under Section 112(b) of the Customs Act, 1962 - Held that:- In absence of finding on liability of goods for confiscation, Section 112 of the Act cannot be invoked for imposition of penalty - In the present case, the situation is entirely different in as much as, there was proposal in the show-cause notice both for confiscation of goods and for imposition of penalty, which were confirmed by the adjudicating authority through a reasoned and speaking order. The provisions of Section 112(b) of the Act for imposition of penalty on the appellant rightly invoked - appeal dismissed - decided against appellant.
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