Home Case Index All Cases Customs Customs + AT Customs - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 78 - CESTAT BANGALOREWaiver of penalty u/s 112 of CA - contraventions of the provisions or not - HELD THAT:- No penalty was imposed by the authorities below on the ground that respondent has not contravened the provisions of Section 112 of the Customs Act. Further, the Commissioner(Appeals) has categorically come to the conclusion that in this case, the importer has acted bona fidely and there is no negligence on his part. There is no infirmity in the impugned order dropping the penalty under Section 112 of the Customs Act, 1962 - appeal dismissed - decided against Revenue.
|