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2016 (1) TMI 54 - CESTAT MUMBAI

2016 (1) TMI 54 - CESTAT MUMBAI - 2015 (325) E.L.T. 182 (Tri. - 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/company is involved in the 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 app .....

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Sahu, Asstt. Commissioner (A.R) For the Respondent : None ORDER Per P S Pruthi 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 penalty under Section 114A of the Customs Act, 1962. b) The Commissioner of Customs and Central Excise, Goa erred in imposing penalty under Section 112 of Customs Act, 1962 despi .....

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