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2016 (10) TMI 128 - CESTAT BANGALORE

2016 (10) TMI 128 - CESTAT BANGALORE - TMI - Quantification of penalty imposed under Section 114A of Customs Act, 1962 - whether penalty imposed should be equal to the duty determined plus interest so determined? - Held that: - The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order. Therefore, his imposing penalties equal to the duty determined is in order. - the decision in the case of Bharathi Airtel Ltd. & Others Vs. C.C., Bangalore [ .....

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the Commissioner of Customs (Appeals), vide which a bunch of appeals filed by the Revenue were rejected and the Order-in-Original was upheld. Since the similar issue is involved in both the appeals and, therefore, both the appeals are being disposed of by this common order. 2. Heard both the parties and perused the records. 3. The facts for the consideration in both the appeals are whether mandatory penalty under Section 114A of Customs Act, 1962 should be equal to the duty determined plus inter .....

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ct came to the conclusion that penalty under Section 114A should be equal to the duty or the interest so determined. The learned Commissioner (Appeals) relied upon the Tribunal decision in the case of Bharathi Airtel Ltd. & Others Vs. C.C., Bangalore [2012 (286) E.L.T. 270 (Tri.-Bang.)]. The Tribunal in that case dealing with the same issue has observed as under : We find that the show-cause notices specifically indicated only amounts of duty proposed to be demanded but did not (and could no .....

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