https://www.taxtmi.com/caselaws?id=209188 The Tribunal set aside the Commissioner of Customs' decision to impose duty and penalties on M/s. Satyam Garments for allegedly clearing imported goods in the domestic market without payment. The Tribunal ruled that since there was no proposal for confiscation of goods under Sec.111 of the Customs Act, the penalty under Sec.112 could not be valid. Emphasizing the lack of nexus between the imported and exported goods and discrepancies in the Commissioner's order, the Tribunal allowed the appeal, finding that the penalty under Sec.112 could not be upheld without evidence of proposed confiscation. en-us Tue, 22 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209188 The Tribunal set aside the Commissioner of Customs' decision to impose duty and penalties on M/s. Satyam Garments for allegedly clearing imported goods in the domestic market without payment. The Tribunal ruled that since there was no proposal for confiscation of goods under Sec.111 of the Customs Act, the penalty under Sec.112 could not be valid. Emphasizing the lack of nexus between the imported and exported goods and discrepancies in the Commissioner's order, the Tribunal allowed the appeal, finding that the penalty under Sec.112 could not be upheld without evidence of proposed confiscation. Case-Laws Customs Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209188