https://www.taxtmi.com/caselaws?id=349258 The tribunal set aside the impugned order confirming duty liability, interest, and penalties under the Customs Act, 1962, against the appellants. It found deficiencies in establishing liability for confiscation of goods before imposing penalties under section 112 of the Act. The tribunal highlighted the focus on contravention of Customs Rules rather than specific duty exemptions. Concerns were raised regarding lack of detailed examination of violations under relevant notifications. The case was remanded to the adjudicating authority for a comprehensive determination within the legal framework of the show cause notice and Customs Act, 1962. en-us Mon, 21 Aug 2017 00:00:00 +0530 Tue, 10 Oct 2017 07:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349258 The tribunal set aside the impugned order confirming duty liability, interest, and penalties under the Customs Act, 1962, against the appellants. It found deficiencies in establishing liability for confiscation of goods before imposing penalties under section 112 of the Act. The tribunal highlighted the focus on contravention of Customs Rules rather than specific duty exemptions. Concerns were raised regarding lack of detailed examination of violations under relevant notifications. The case was remanded to the adjudicating authority for a comprehensive determination within the legal framework of the show cause notice and Customs Act, 1962. Case-Laws Customs Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349258