https://www.taxtmi.com/caselaws?id=248476 The penalties imposed under Section 114A and 114(iii) of the Customs Act, 1962 on the main appellant and the Director of the Company for wrongly availing duty draw back were deemed not imposable. The Tribunal ruled that since the duty draw back claim was paid before the show-cause notice and there was no proposal for confiscation of goods, the penalties were not justified. The judgment emphasized the necessity of specific allegations and proposals in show-cause notices for imposing penalties under the Customs Act. en-us Thu, 15 May 2014 00:00:00 +0530 Sat, 10 Jan 2015 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248476 The penalties imposed under Section 114A and 114(iii) of the Customs Act, 1962 on the main appellant and the Director of the Company for wrongly availing duty draw back were deemed not imposable. The Tribunal ruled that since the duty draw back claim was paid before the show-cause notice and there was no proposal for confiscation of goods, the penalties were not justified. The judgment emphasized the necessity of specific allegations and proposals in show-cause notices for imposing penalties under the Customs Act. Case-Laws Customs Thu, 15 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248476