https://www.taxtmi.com/caselaws?id=211777 The High Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision to reduce the penalty under section 114A of the Customs Act for an assessee engaged in manufacturing ready-made garments. The Court found that the Tribunal correctly extended the option for reduced penalty to the assessee, as per the provisions of the Act, and dismissed the appeal, stating that no question of law arose. en-us Wed, 04 May 2011 00:00:00 +0530 Wed, 04 Apr 2012 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211777 The High Court upheld the Customs Excise and Service Tax Appellate Tribunal's decision to reduce the penalty under section 114A of the Customs Act for an assessee engaged in manufacturing ready-made garments. The Court found that the Tribunal correctly extended the option for reduced penalty to the assessee, as per the provisions of the Act, and dismissed the appeal, stating that no question of law arose. Case-Laws Customs Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211777