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Commissioner of Customs, Kandla Versus M/s. T & T Overseas Impex

2016 (6) TMI 65 - CESTAT AHMEDABAD

Imposition of penalty of Rs. One Crore - Section 112 of the Customs Act, 1962 as the same was higher than the penalty under Section 114A - Held that:- the duty liability for the entire quantity of goods totalling 606MT amounted to ₹ 94,50,292/- .....

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thority. Moreover, it is also not open to Revenue to agitate at the present juncture that the penalty should be imposed under Section 114A of the Customs Act, 1962, when Para 17(d) of the show cause notice itself proposed imposition of penalty under .....

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ed Representative For Respondent (s) : None ORDER This is a Revenue appeal. None appears for the Respondents when the matter is called. The learned Authorised Representative for Revenue submits that none appeared for the Respondents on previous occas .....

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so observed that the notices issued on many occasions have been returned with remarks of the postal authorities as Left . As the appeal is very old and pertains to 2007, we take up the matter for disposal. 2. Heard the learned Authorised Representati .....

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toms Act, 1962. However, it is seen from Para 16 of the show cause notice dated 07.3.2002 that the proposal in the said show cause notice was to impose penalty under Section 112 of the Customs Act, 1962 as the same was higher than the penalty under S .....

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