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2016 (2) TMI 98 - CESTAT MUMBAI

2016 (2) TMI 98 - CESTAT MUMBAI - 2016 (337) E.L.T. 148 (Tri. - 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 simple reason that demand of duty and the confiscation of the vehicle is not sustainable under the provisions of the Customs Act, 1962. - appeal is allowed and the penalty impo .....

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this case is whether penalty imposed on the appellant under the provisions 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 submits that the show cause notice is issued on 23/08/2010 for undervaluation in respect of a car imported by bill of entry dated 29/04/2003 and finally assessed by the author .....

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It is also his submission that this point was not taken up before the lower 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 Act, 1962 and penalty is imposed on that ground. I find strong force in the contention raised by the learned counsel that the penalties imposed on the appellant herein being un .....

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