https://www.taxtmi.com/caselaws?id=211861 A penalty under Section 112 of the Customs Act could not survive once the underlying confiscation of cannulae and the consequential redemption fine and related penalties had been set aside, because the customs penalty lost its legal foundation. Penalty under Rule 209 of the Central Excise Rules was also unsustainable because that provision applies to a manufacturer, producer or registered dealer, and the appellant was only an employee acting under the Managing Director's directions. Both penalties were quashed, granting the appellant complete relief. en-us Mon, 05 Mar 2012 00:00:00 +0530 Sat, 07 Apr 2012 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211861 A penalty under Section 112 of the Customs Act could not survive once the underlying confiscation of cannulae and the consequential redemption fine and related penalties had been set aside, because the customs penalty lost its legal foundation. Penalty under Rule 209 of the Central Excise Rules was also unsustainable because that provision applies to a manufacturer, producer or registered dealer, and the appellant was only an employee acting under the Managing Director's directions. Both penalties were quashed, granting the appellant complete relief. Case-Laws Customs Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211861