No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]

By Kalyani B. Nair - On April 27, 2023 1:30 pm - 2 mins read
No penalty - penalty - Customs Act - nexus - CESTAT - goods under seizure - Taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no penalty under Section 112(b)(ii) of Customs Act without proving nexus with goods under seizure liable for confiscation. The appellant in the present matter is Ajay Sarawagi. The present appeal has been filed against the order, whereby the Commissioner of…

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