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Shri Stephen Rosario Versus CC (Exp.) , Chennai

2015 (3) TMI 1119 - CESTAT CHENNAI

Recovery of penalty composed u/s 114(i) and u/s 114(AA) of the Customs Act, 1962 - goods were chemicals and appellants mis-declared the goods and these were found to be ‘Muriate of Potash’ (MOP) by customs and seized - Revenue submits that penalty wa .....

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onfiscated. To protect the interest of Revenue, appellant is directed to deposit ₹ 10,00,000/- within eight weeks from today and make compliance on 01.06.2015. - C/41140/2014 - MISC. ORDER No. 40506 / 2015 - Dated:- 30-3-2015 - Shri D.N, PANDA, .....

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77; 22,00,000/- being composed of ₹ 20,00,000/- under Section 114(i) and ₹ 2,00,000/- under Section 114(AA) of the Customs Act, 1962. While the goods were chemicals and appellants mis-declared the goods and these were found to be Muriate .....

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