https://www.taxtmi.com/caselaws?id=213575 The Tribunal dismissed all appeals filed by the Revenue, citing the finality of a previous order, the lack of specific grounds raised against the Commissioner's order, and the acceptance of penalties by the reviewing authority. The Tribunal rejected requests for penalty enhancement, emphasizing that penalties imposed under Section 114A were already accepted. Additionally, distinctions between importers and exporters in penalty imposition were clarified, leading to the rejection of appeals related to importers. en-us Wed, 08 Jun 2011 00:00:00 +0530 Mon, 28 Aug 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213575 The Tribunal dismissed all appeals filed by the Revenue, citing the finality of a previous order, the lack of specific grounds raised against the Commissioner's order, and the acceptance of penalties by the reviewing authority. The Tribunal rejected requests for penalty enhancement, emphasizing that penalties imposed under Section 114A were already accepted. Additionally, distinctions between importers and exporters in penalty imposition were clarified, leading to the rejection of appeals related to importers. Case-Laws Customs Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213575