https://www.taxtmi.com/caselaws?id=353116 The Tribunal set aside the order imposing a penalty under Section 114A of the Customs Act, ruling in favor of the appellant. It held that once duty, interest, and a portion of the penalty were paid before adjudication, no further penalty could be imposed. The Tribunal emphasized that the proceedings had to be closed after such payments, precluding additional penalties. This decision clarified penalty provisions under the Customs Act, ensuring a fair outcome for the appellant. en-us Mon, 28 Aug 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353116 The Tribunal set aside the order imposing a penalty under Section 114A of the Customs Act, ruling in favor of the appellant. It held that once duty, interest, and a portion of the penalty were paid before adjudication, no further penalty could be imposed. The Tribunal emphasized that the proceedings had to be closed after such payments, precluding additional penalties. This decision clarified penalty provisions under the Customs Act, ensuring a fair outcome for the appellant. Case-Laws Customs Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353116