https://www.taxtmi.com/caselaws?id=366780 The High Court upheld the order of the Customs, Excise and Service Tax Appellate Tribunal imposing duty and penalty on the appellant for confiscated goods intended for export to Nepal. The Court affirmed the confiscation under Section 113(c) of the Customs Act, 1962, based on evidence indicating the goods' movement towards the border. However, the Court ruled that penalties should be imposed on either the establishment or its owner, not both, to avoid double punishment. Consequently, the Court directed the Revenue authorities to recover the penalty from one party only, modifying the penalty imposition while upholding the confiscation. en-us Mon, 09 Apr 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366780 The High Court upheld the order of the Customs, Excise and Service Tax Appellate Tribunal imposing duty and penalty on the appellant for confiscated goods intended for export to Nepal. The Court affirmed the confiscation under Section 113(c) of the Customs Act, 1962, based on evidence indicating the goods' movement towards the border. However, the Court ruled that penalties should be imposed on either the establishment or its owner, not both, to avoid double punishment. Consequently, the Court directed the Revenue authorities to recover the penalty from one party only, modifying the penalty imposition while upholding the confiscation. Case-Laws Customs Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366780