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Commissioner of Customs, Goa Versus M/s Star Audio

2016 (1) TMI 54 - CESTAT MUMBAI

Penalty u/s 114A and 112 - Held 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/com .....

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t 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 penalty in lieu of redemption fine does not arise. - Decided partly in favour .....

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ruthi This appeal arises out of order-in-original dated 9/6/2005 passed by the Commissioner of Customs, Goa. Grounds of appeal are set out below: a) The Commissioner failed in specifying the name of the firm or person on whom he intended to impose pe .....

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o 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 .....

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