https://www.taxtmi.com/caselaws?id=120618 The Appellate Tribunal CESTAT, Ahmedabad, held that the Commissioner of Customs had jurisdiction to adjudicate the case involving M/s. Sanjida Fabrics for diverting fabrics without duty payment. Penalties under Section 114A were set aside, and the duty demand was upheld. A fine of Rs. 5 lakhs was justified for goods valued at Rs. 23 lakhs due to clandestine removal. The penalty on Shri Ghadyali, the broker, was upheld as he admitted the offense. The Tribunal's decision clarified jurisdictional issues, penalty application, fine justification, and individual penalties based on admissions. en-us Tue, 23 Jan 2007 00:00:00 +0530 Mon, 23 Jul 2012 10:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120618 The Appellate Tribunal CESTAT, Ahmedabad, held that the Commissioner of Customs had jurisdiction to adjudicate the case involving M/s. Sanjida Fabrics for diverting fabrics without duty payment. Penalties under Section 114A were set aside, and the duty demand was upheld. A fine of Rs. 5 lakhs was justified for goods valued at Rs. 23 lakhs due to clandestine removal. The penalty on Shri Ghadyali, the broker, was upheld as he admitted the offense. The Tribunal's decision clarified jurisdictional issues, penalty application, fine justification, and individual penalties based on admissions. Case-Laws Customs Tue, 23 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120618