https://www.taxtmi.com/caselaws?id=371680 The court upheld the penalty imposed under Sections 112 and 117 of the Customs Act, 1962, dismissing the appeal challenging the penalties totaling &8377;73,000/- and &8377;50,000/-. The CESTAT's discretion in deciding appeals based on the value of the subject matter was emphasized, with the court finding the dismissal of the appeal justified due to the appellant's lack of success in previous proceedings. The judgment highlights the significance of considering appeal value, adjudicating body's discretion, and case circumstances in customs appeals, affirming the CESTAT's decision in this case. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371680 The court upheld the penalty imposed under Sections 112 and 117 of the Customs Act, 1962, dismissing the appeal challenging the penalties totaling &8377;73,000/- and &8377;50,000/-. The CESTAT's discretion in deciding appeals based on the value of the subject matter was emphasized, with the court finding the dismissal of the appeal justified due to the appellant's lack of success in previous proceedings. The judgment highlights the significance of considering appeal value, adjudicating body's discretion, and case circumstances in customs appeals, affirming the CESTAT's decision in this case. Case-Laws Customs Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371680