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Haren Choksey Versus Commissioner of Customs (Import) Mumbai

2016 (2) TMI 98 - CESTAT MUMBAI

Levy of penalty - appellant herein had abetted mis-declaration of the vehicle inasmuch as the manufacturing date - import of car - Held that:- penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 cannot be sustained for the .....

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2 - A85184/16/SMB - Dated:- 1-1-2016 - M V Ravindran, Member (J) For the Appellant : Shri Anil Balani, Adv For the Respondent : Shri M K Mall, Asstt. Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: 735-73 .....

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s of Section 112(a) of the Customs Act, 1962 is correct or otherwise. 4. Learned counsel argues that the preliminary point that needs to be addressed in this case is whether penalty is imposable on an act for which demand of duty will not survive. He .....

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Customs Act, 1962 and submit that demand of duty is beyond the period of five years as mentioned in Section 28. 5. Learned departmental representative would submit that the appellant herein had abetted mis-declaration of the vehicle inasmuch as the m .....

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r authorities. 6. On considering the submissions made by both the sides and on perusal of the records, I find that the demand of differential duty, in the case in hand is under Section 28 of the Customs Act, 1962 read with Section 125 of the Customs .....

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nd of duty itself being incorrect, no penalty can be imposed. 7. It is seen from the records that the bill of entry was finally assessed on 29/04/2003, for car which was imported and the Customs duty was paid on the same day. Though there is an alleg .....

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