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of <h1>Tribunal Confirms Duty Demand, Overturns Penalty for Imported Onions</h1> <h3>IK. INTERNATIONAL Versus COMMISSIONER OF CUSTOMS, AMRITSAR</h3> The Tribunal confirmed duty demand but set aside the penalty imposed under Section 114A of the Customs Act for imported onions, based on precedent. - IK. ... Exemption to imported onions - Special Additional Customs duty - Penalty The appeal by M/s. I.K. International questioned the availability of Notification No. 56/98-Cus. benefits for imported onions and the imposition of penalty under Section 114A of the Customs Act. The Tribunal confirmed duty demand but set aside the penalty based on precedent. (Case: M/s. I.K. International)
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