https://www.taxtmi.com/caselaws?id=429581 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order for the confiscation of seized goods with the option of redemption upon payment of fines. The decision addressed duty liability determination, penalties imposed under specific sections, failure to serve notice on the respondent, and the interpretation of penalty provisions under the Customs Act, 1962. The Tribunal affirmed that penalties imposed under one section preclude the imposition of penalties under another section, as per the relevant legal provisions. en-us Tue, 20 Sep 2022 00:00:00 +0530 Tue, 01 Nov 2022 10:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429581 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order for the confiscation of seized goods with the option of redemption upon payment of fines. The decision addressed duty liability determination, penalties imposed under specific sections, failure to serve notice on the respondent, and the interpretation of penalty provisions under the Customs Act, 1962. The Tribunal affirmed that penalties imposed under one section preclude the imposition of penalties under another section, as per the relevant legal provisions. Case-Laws Customs Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429581