https://www.taxtmi.com/highlights?id=69892 Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed imposing penalty u/s 114A, 114AA and Section 112(a) and (b). - Adjudicating authority imposed penalty under different provisions and the appellate authority modified the same under different provisions as seen. It is not the case of wrong mention but it is a case of a conscious decision taken under which penalty has been imposed and upheld. These decisions do not advance the case of the Revenue in this regard. - AT en-us Mon, 22 May 2023 08:58:23 +0530 Mon, 22 May 2023 08:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69892 Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed imposing penalty u/s 114A, 114AA and Section 112(a) and (b). - Adjudicating authority imposed penalty under different provisions and the appellate authority modified the same under different provisions as seen. It is not the case of wrong mention but it is a case of a conscious decision taken under which penalty has been imposed and upheld. These decisions do not advance the case of the Revenue in this regard. - AT Highlights Customs Mon, 22 May 2023 08:58:23 +0530 https://www.taxtmi.com/highlights?id=69892