Tax Management India.Com

Home Page

Home List
← Previous Next →

2018 (12) TMI 449

Monetary amount involved in the appeal - Penalty u/s 112 and 117 of the Customs Act, 1962 - Invocation of second proviso to Section 129A - Held that:- The CESTAT, which has been conferred jurisdiction under law to adjudicate and decide the issues, both on facts and law in all cases, is expected to do so after adverting to relevant facts. However, a small area of discretion is given to the CESTAT i .....

X X X X X X X

Full Text of the Document

X X X X X X X

that the penalty imposed on the appellant under Sections 112 and 117 of the Customs Act, 1962 which were to the tune of ₹ 73,000/- and ₹ 50,000/- are not justified. It is contended that the CESTAT fell into error in summarily rejecting the appellant s invoking second proviso to Section 129A. According to the appellant the provision did not per se apply to the circumstances of this cas .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →