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
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…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
