https://www.taxtmi.com/caselaws?id=112381 The Appellate Tribunal CESTAT, Mumbai set aside the penalty imposed on the appellant under the Customs Act, 1962, as it was deemed to be without jurisdiction. The adjudicator erred in adjudicating and imposing the penalty, which should have been done by the Collector of Customs at the port of entry, Kandla. Consequently, the penalty of Rs. 25,000 was overturned, and the appeal was allowed in favor of the appellant. en-us Wed, 28 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 18:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112381 The Appellate Tribunal CESTAT, Mumbai set aside the penalty imposed on the appellant under the Customs Act, 1962, as it was deemed to be without jurisdiction. The adjudicator erred in adjudicating and imposing the penalty, which should have been done by the Collector of Customs at the port of entry, Kandla. Consequently, the penalty of Rs. 25,000 was overturned, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Wed, 28 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112381