CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]

By Shabna Rahim - On November 11, 2023 10:30 am - 2 mins read
CESTAT Quashes Penalty - Penalty - CESTAT - Customs Act - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under sections 112 and 114 of the Customs Act,1962 on illegal import of hoods on the grounds of absence of admissible evidence.  Rafeek K.T, the appellant assessee challenging the order issued by the Adjudication Authority imposing penalty on…

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