https://www.taxtmi.com/caselaws?id=291051 Penalty under the Customs Act depended on the nature of the proceedings and whether duty liability had been finally determined. Where the matter arose from confiscation proceedings for import contravention and the Bills of Entry had not been finally assessed, the precondition for invoking penalty for short-levy or short-payment was not met. Section 114A was therefore inapplicable. Penalty under Sections 112(a) and (b), being linked to confiscation and improper importation, was treated as consistent with the proceedings and sustainable. en-us Wed, 12 Dec 2018 00:00:00 +0530 Tue, 27 Oct 2020 10:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291051 Penalty under the Customs Act depended on the nature of the proceedings and whether duty liability had been finally determined. Where the matter arose from confiscation proceedings for import contravention and the Bills of Entry had not been finally assessed, the precondition for invoking penalty for short-levy or short-payment was not met. Section 114A was therefore inapplicable. Penalty under Sections 112(a) and (b), being linked to confiscation and improper importation, was treated as consistent with the proceedings and sustainable. Case-Laws Customs Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291051