https://www.taxtmi.com/caselaws?id=154013 The judgment focused on rectifying an error in the final order that reduced a penalty imposed under Section 114 of the Customs Act. The appellant, M/s. Passage Cargo Pvt. Ltd., challenged the penalty reduction on various grounds, including lack of justification and the competency of authorities to take action. The Tribunal's failure to consider that the penalty was imposed without finding the appellant guilty under Section 113 led to setting aside the penalty and allowing the appeal. The Rectification of Mistake (ROM) application was granted, resulting in the modification of the Tribunal's order. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 02 Aug 2013 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154013 The judgment focused on rectifying an error in the final order that reduced a penalty imposed under Section 114 of the Customs Act. The appellant, M/s. Passage Cargo Pvt. Ltd., challenged the penalty reduction on various grounds, including lack of justification and the competency of authorities to take action. The Tribunal's failure to consider that the penalty was imposed without finding the appellant guilty under Section 113 led to setting aside the penalty and allowing the appeal. The Rectification of Mistake (ROM) application was granted, resulting in the modification of the Tribunal's order. Case-Laws Customs Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154013