https://www.taxtmi.com/caselaws?id=361995 The Tribunal upheld the demand, penalties, and confiscation of goods against the appellant company and its Managing Director for non-compliance with the exemption conditions under Notification No. 21/2002-Cus regarding the import of an "Asphalt Hot Mix Plant." The penalties were differentiated based on individual roles, absolving the Chief Manager (F & A) from liability. The Tribunal remanded the issue of imposing penalty under section 114A on interest back to the adjudicating authority. en-us Fri, 08 Jun 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361995 The Tribunal upheld the demand, penalties, and confiscation of goods against the appellant company and its Managing Director for non-compliance with the exemption conditions under Notification No. 21/2002-Cus regarding the import of an "Asphalt Hot Mix Plant." The penalties were differentiated based on individual roles, absolving the Chief Manager (F & A) from liability. The Tribunal remanded the issue of imposing penalty under section 114A on interest back to the adjudicating authority. Case-Laws Customs Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361995