Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
Customs penalty on company officers turned on whether acts or omissions rendered goods liable to confiscation and whether the officers acted personally or only in their official capacity. The Tribunal's reduction of the Chairman and Managing Director's penalty was upheld because liability under Sections 112 and 114 remained intact and moderation of quantum was a factual exercise, not a substantial question of law absent perversity. Penalty on the other officers was also sustained as having been correctly set aside, since they were found to be employees acting on company instructions with no personal dealings in the goods; that factual finding justified non-imposition of personal penalty. Appeals were dismissed.
Customs penalty on company officers turned on whether acts or omissions rendered goods liable to confiscation and whether the officers acted personally or only in their official capacity. The Tribunal's reduction of the Chairman and Managing Director's penalty was upheld because liability under Sections 112 and 114 remained intact and moderation of quantum was a factual exercise, not a substantial question of law absent perversity. Penalty on the other officers was also sustained as having been correctly set aside, since they were found to be employees acting on company instructions with no personal dealings in the goods; that factual finding justified non-imposition of personal penalty. Appeals were dismissed.
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