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2022 (4) TMI 660 - AT - CustomsLevy of penalty u/s 112(a), 114AA and 116 of the Customs Act, 1962 - confiscation of Cement Block - HELD THAT:- Clearly, in the present matter Appellant has not acted in a responsible manner, thus any act or omission to do any act, which renders the goods liable to confiscation attracts penalty. In this background the charges under Section 112(a), 114AA of the Customs Act as well as Section 116 of the Customs Act are upheld. The impugned order under challenge, is upheld - appeal dismissed.
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