https://www.taxtmi.com/caselaws?id=339943 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal against the dropping of proceedings under the Customs Act, 1962, pertaining to a shipping company's contravention of sections 30 and 32. The Tribunal highlighted the lack of statutory provision for penalties specified in the circular, emphasized its independent authority to implement the Act, and questioned penalties imposed without proper adjudication. It ruled against the confiscation of goods under sections 111(f) and (g), emphasizing the importance of manifest filing and rejected confiscation based on minor discrepancies. The Tribunal upheld the decision of the adjudicating Commissioner, stressing adherence to statutory provisions and due process in customs proceedings. en-us Fri, 14 Oct 2016 00:00:00 +0530 Sat, 10 Feb 2018 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339943 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal against the dropping of proceedings under the Customs Act, 1962, pertaining to a shipping company's contravention of sections 30 and 32. The Tribunal highlighted the lack of statutory provision for penalties specified in the circular, emphasized its independent authority to implement the Act, and questioned penalties imposed without proper adjudication. It ruled against the confiscation of goods under sections 111(f) and (g), emphasizing the importance of manifest filing and rejected confiscation based on minor discrepancies. The Tribunal upheld the decision of the adjudicating Commissioner, stressing adherence to statutory provisions and due process in customs proceedings. Case-Laws Customs Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339943