https://www.taxtmi.com/caselaws?id=198578 The Tribunal upheld the Commissioner's decision, ruling that the demand confirmed under Section 11A of the Central Excise Act for Customs duty violation was not sustainable. The demand should have been raised under Section 28 of the Customs Act. The penalty imposed was deemed unsustainable after the demand was found not payable. The Revenue's appeal was dismissed, affirming the Commissioner's order. The case emphasized adherence to specific statutory provisions under the Customs Act for duty and penalties. en-us Fri, 14 Oct 2016 00:00:00 +0530 Mon, 05 Feb 2018 07:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198578 The Tribunal upheld the Commissioner's decision, ruling that the demand confirmed under Section 11A of the Central Excise Act for Customs duty violation was not sustainable. The demand should have been raised under Section 28 of the Customs Act. The penalty imposed was deemed unsustainable after the demand was found not payable. The Revenue's appeal was dismissed, affirming the Commissioner's order. The case emphasized adherence to specific statutory provisions under the Customs Act for duty and penalties. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198578