https://www.taxtmi.com/caselaws?id=306313 The appeal challenged the imposition of penalties under sections 114A and 114AA of the Customs Act on the appellant, who was not the importer but claimed to be the claimant of the imported goods. The Commissioner partly allowed the appeal, maintaining the penalty under section 114A but providing for a reduced penalty to the appellant. However, the Member (Judicial) emphasized that penalties under section 114A should be imposed only on the person liable to pay duty or interest, which was not the appellant in this case. Consequently, the appeal filed by the appellant was allowed, granting them consequential relief in accordance with the law. en-us Thu, 20 Jan 2022 00:00:00 +0530 Sat, 21 Jan 2023 15:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306313 The appeal challenged the imposition of penalties under sections 114A and 114AA of the Customs Act on the appellant, who was not the importer but claimed to be the claimant of the imported goods. The Commissioner partly allowed the appeal, maintaining the penalty under section 114A but providing for a reduced penalty to the appellant. However, the Member (Judicial) emphasized that penalties under section 114A should be imposed only on the person liable to pay duty or interest, which was not the appellant in this case. Consequently, the appeal filed by the appellant was allowed, granting them consequential relief in accordance with the law. Case-Laws Customs Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306313