CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]

The CESTAT observed that there is no evidence adduced by the investigating agency to allege that the Appellant knew of the presence of Muriate of Potash in the above containers at the time of arranging transport
CESTAT Bangalore - CESTAT - Customs Act - CESTAT decisions on customs penalties - Customs penalty disputes and resolution - Taxscan

The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the Penalty imposed under section 114(1) of the Customs Act, 1962 in the absence of evidence. It was viewed that there is no evidence adduced by the investigating agency to allege that the Appellant knew of the presence…

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