https://www.taxtmi.com/caselaws?id=339941 The Appellate Tribunal CESTAT MUMBAI ruled that penalties imposed under section 112 of the Customs Act, 1962 on two individuals for incorrectly declaring imported textiles were invalid. The tribunal emphasized that section 112 applies only when goods are liable for confiscation, which was not established by the adjudicating authority. The judgment highlighted the need for natural justice, stating that noticees must have the opportunity to defend themselves on confiscation matters. Additionally, legal settlements with the main noticee impact co-noticees. Consequently, the penalties on the appellants were set aside due to the lack of legal basis and clarity in the adjudication process. en-us Fri, 14 Oct 2016 00:00:00 +0530 Fri, 09 Feb 2018 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339941 The Appellate Tribunal CESTAT MUMBAI ruled that penalties imposed under section 112 of the Customs Act, 1962 on two individuals for incorrectly declaring imported textiles were invalid. The tribunal emphasized that section 112 applies only when goods are liable for confiscation, which was not established by the adjudicating authority. The judgment highlighted the need for natural justice, stating that noticees must have the opportunity to defend themselves on confiscation matters. Additionally, legal settlements with the main noticee impact co-noticees. Consequently, the penalties on the appellants were set aside due to the lack of legal basis and clarity in the adjudication process. Case-Laws Customs Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339941