2016 (1) TMI 54

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e imported goods, therefore it is clear that penalty has been imposed under Section 114A of the Customs Act on the noticee, M/s. Star Audio, therefore appeal is rejected on this count. - Section 114A proviso clearly provides that if penalty has been imposed under Section 114A then no penalty is imposable under Section 112 or 114 - as the goods are not available for the confiscation the question of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enalty under Section 114A of the Act. c) The Commissioner also erred in imposing penalty in the lieu of Redemption fine. 2(a). We find that there is only one noticee to whom the show cause notice was issued and adjudication order also has been passed in respect of same noticee i.e. M/s. Star Audio. Revenue has not shown that more than one person/company is involved in the imported goods, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X