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CESTAT set aside the confiscation of foreign liquors and various foreign goods as well as penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962 against the appellants. The Tribunal determined that since the Commissioner (Appeals) had previously set aside confiscation and penalties for co-accused R in the same matter, finding that the items were not notified under Section 123 of the Customs Act and thus not liable for confiscation, the same reasoning applied to the present appellants who were penalized for the identical offense. Consequently, both the confiscation order and penalties were set aside, and the appeal was allowed.
CESTAT set aside the confiscation of foreign liquors and various foreign goods as well as penalties imposed under Sections 112(a) and 112(b) of the Customs Act, 1962 against the appellants. The Tribunal determined that since the Commissioner (Appeals) had previously set aside confiscation and penalties for co-accused R in the same matter, finding that the items were not notified under Section 123 of the Customs Act and thus not liable for confiscation, the same reasoning applied to the present appellants who were penalized for the identical offense. Consequently, both the confiscation order and penalties were set aside, and the appeal was allowed.
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