https://www.taxtmi.com/caselaws?id=193937 The High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, which set aside penalties imposed on the appellants for abetment of an offense. The Court emphasized the distinction between confiscation and adjudication proceedings, stating that an offense must be determined by statute. It advised the Tribunal to use the correct terminology and dismissed the Civil Miscellaneous Appeal, allowing the Customs Department to proceed once investigations against the exporter are concluded. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 23 Aug 2017 07:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193937 The High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, which set aside penalties imposed on the appellants for abetment of an offense. The Court emphasized the distinction between confiscation and adjudication proceedings, stating that an offense must be determined by statute. It advised the Tribunal to use the correct terminology and dismissed the Civil Miscellaneous Appeal, allowing the Customs Department to proceed once investigations against the exporter are concluded. Case-Laws Customs Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193937