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Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

CESTAT Chennai held that penalty u/s 114 Customs Act was not ...


The order from not imposing penalty u/s 114 on Respondents for smuggling undeclared cigarettes, confirmed. Penalty imposed on others u/s 112(a).

Case Laws     Customs

May 30, 2024

CESTAT Chennai held that penalty u/s 114 Customs Act was not imposed on Respondents for smuggling undeclared cigarettes concealed with gypsum plaster. Penalty was imposed on Shri Anil Gupta, but dropped against Shri Jaffer. Tribunal found no evidence of false documents by Respondents, citing M/s. Artisan Welfare Society case. As no intentional false declaration was proven, penalty u/s 114 AA was unwarranted. Adjudicating authority's decision not to impose penalty upheld, department's appeal dismissed.

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