2019 (12) TMI 1680

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..... uty Assessment) Regulations, 2011 - HELD THAT:- The Commissioner (Appeals) while allowing the appeal filed by the Department had enhanced the penalty to Rs. 50,000/- On perusal of Regulation 5, it is seen that it prescribes the maximum limit of penalty. The minimum amount of penalty has not been prescribed and has been left to the discretion of the authority. The expression which may extend to doe .....

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..... g the penalty ignoring the mandate of Regulation 5 of the Customs (Provisional Duty Assessment) Regulations, 2011, in relation to the maximum penalty imposable against the defaulter. The Commissioner (Appeals) while allowing the appeal filed by the Department had enhanced the penalty to Rs. 50,000/- On perusal of Regulation 5, it is seen that it prescribes the maximum limit of penalty. The minimum .....

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