TMI Blog2020 (3) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue that the penalty should have been imposed under Section 114, deserves no merit - HELD THAT:- We do not think that any of the questions of law raised deserve merit for consideration in this appeal filed under Section 130 of the Customs Act, 1962. The original authority has issued show cause notice proposing imposition of penalty under Section 114AA of the Act. The order of the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in proceedings No. C/641/2009-DB. The respondent herein is the respondent before the Tribunal. 2. The Commissioner of Customs, Cochin, through an order passed on 19-8-2009 (Annexure B) had imposed a penalty of ₹ 70,00,000/- (Rupees seventy lakhs) on the respondent herein, under Section 114AA of the Customs Act, 1962 (for short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein. Therefore the Tribunal held that, since penalty has already been imposed under Section 114AA, the contention of the Revenue that the penalty should have been imposed under Section 114, deserves no merit. 4. Aggrieved by the order of the Tribunal mentioned above, the above customs appeal is preferred raising the following questions of law : (a) Whether CESTAT was right in law an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable? 5. We do not think that any of the questions of law raised deserve merit for consideration in this appeal filed under Section 130 of the Customs Act, 1962. The original authority has issued show cause notice proposing imposition of penalty under Section 114AA of the Act. The order of the original authority would also reveal that penalty was imposed only under Section 114AA, based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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