https://www.taxtmi.com/caselaws?id=95007 Interim protection was sought against recovery of penalty imposed under Section 112 after duty was later quantified by a corrigendum to the Commissioner's order. The Tribunal allowed the applicant to place the corrigendum on record and amend the appeal grounds, noting the departmental contention that Section 112 penalty is linked to the value of the goods. Relying on an earlier Tribunal decision cited by the applicant, and recording only a prima facie view at the interlocutory stage, it granted waiver of deposit and stayed recovery of the penalty. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95007 Interim protection was sought against recovery of penalty imposed under Section 112 after duty was later quantified by a corrigendum to the Commissioner's order. The Tribunal allowed the applicant to place the corrigendum on record and amend the appeal grounds, noting the departmental contention that Section 112 penalty is linked to the value of the goods. Relying on an earlier Tribunal decision cited by the applicant, and recording only a prima facie view at the interlocutory stage, it granted waiver of deposit and stayed recovery of the penalty. Case-Laws Customs Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95007