https://www.taxtmi.com/caselaws?id=339233 The High Court held that the Customs Excise and Service Tax Appellate Tribunal (CESTAT) erred in deleting the penalty under Section 114A of the Customs Act, as mis-declaration was established and both Sections 112(a) and 114A were invoked in the Show Cause Notice. The penalty under Section 114A was deemed mandatory, leading to the restoration of the Commissioner's order and allowing the Revenue's appeal. However, the demand for interest under Section 28AB was correctly set aside by the CESTAT as the Show Cause Notice did not mention Section 28, making the interest demand unsustainable. en-us Tue, 14 Feb 2017 00:00:00 +0530 Fri, 25 Aug 2017 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339233 The High Court held that the Customs Excise and Service Tax Appellate Tribunal (CESTAT) erred in deleting the penalty under Section 114A of the Customs Act, as mis-declaration was established and both Sections 112(a) and 114A were invoked in the Show Cause Notice. The penalty under Section 114A was deemed mandatory, leading to the restoration of the Commissioner's order and allowing the Revenue's appeal. However, the demand for interest under Section 28AB was correctly set aside by the CESTAT as the Show Cause Notice did not mention Section 28, making the interest demand unsustainable. Case-Laws Customs Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339233