https://www.taxtmi.com/caselaws?id=339658 The Court upheld the imposition of a penalty in de novo proceedings concerning the confiscation of second-hand printing machines under the Customs Act, 1962 and EXIM Policy. Despite the absence of an initial penalty in the original order, the Court ruled that the adjudicating authority retains the discretion to impose a penalty in de novo proceedings. The Court dismissed the appeal and ruled in favor of the Revenue, affirming the legality of the penalty imposition in the case. en-us Wed, 15 Feb 2017 00:00:00 +0530 Tue, 30 Jan 2018 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339658 The Court upheld the imposition of a penalty in de novo proceedings concerning the confiscation of second-hand printing machines under the Customs Act, 1962 and EXIM Policy. Despite the absence of an initial penalty in the original order, the Court ruled that the adjudicating authority retains the discretion to impose a penalty in de novo proceedings. The Court dismissed the appeal and ruled in favor of the Revenue, affirming the legality of the penalty imposition in the case. Case-Laws Customs Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339658