https://www.taxtmi.com/caselaws?id=171498 The High Court dismissed the appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision to set aside a penalty imposed on a party. The Tribunal's judgment was based on the absence of an order of confiscation required under Section 114 of the Customs Act for penalty imposition. The High Court found the Tribunal's interpretation correct and concluded there was no legal basis to admit the appeal. No costs were awarded, and all interlocutory applications were closed. en-us Fri, 20 Dec 2013 00:00:00 +0530 Mon, 15 Jun 2015 11:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171498 The High Court dismissed the appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision to set aside a penalty imposed on a party. The Tribunal's judgment was based on the absence of an order of confiscation required under Section 114 of the Customs Act for penalty imposition. The High Court found the Tribunal's interpretation correct and concluded there was no legal basis to admit the appeal. No costs were awarded, and all interlocutory applications were closed. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171498