https://www.taxtmi.com/caselaws?id=420649 The Tribunal set aside the Principal Commissioner's order as the show cause notice issued by the Additional Director General, DRI lacked jurisdiction. Consequently, penalties imposed under sections 112(a), 114A, and 114AA of the Customs Act were deemed invalid. The Tribunal emphasized that duty demand, confiscation, and penalties cannot be separated, following the precedent set in Bakeman's Home Products Pvt. Ltd. The decision aligned with the Supreme Court's ruling in Canon India Pvt. Ltd., rendering the entire proceedings unauthorized. The appeals were allowed, and the order was issued on 05.04.2022. en-us Tue, 05 Apr 2022 00:00:00 +0530 Wed, 06 Apr 2022 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420649 The Tribunal set aside the Principal Commissioner's order as the show cause notice issued by the Additional Director General, DRI lacked jurisdiction. Consequently, penalties imposed under sections 112(a), 114A, and 114AA of the Customs Act were deemed invalid. The Tribunal emphasized that duty demand, confiscation, and penalties cannot be separated, following the precedent set in Bakeman's Home Products Pvt. Ltd. The decision aligned with the Supreme Court's ruling in Canon India Pvt. Ltd., rendering the entire proceedings unauthorized. The appeals were allowed, and the order was issued on 05.04.2022. Case-Laws Customs Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420649