https://www.taxtmi.com/caselaws?id=752378 CESTAT Mumbai allowed the appeal in part regarding customs duty liability on imported Phased array Doppler system. The Tribunal modified the impugned order by setting aside interest liability and restricting penalty to Rs. 15,000/- instead of the enhanced amount. The court held that penalty cannot be enhanced in subsequent proceedings without proper notice to the importer, and with duty liability reduced from Rs. 15,35,846/- to Rs. 5,06,253/-, the penalty enhancement was inequitable and against settled law. Revenue's appeal was dismissed. en-us Mon, 06 May 2024 00:00:00 +0530 Thu, 09 May 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752378 CESTAT Mumbai allowed the appeal in part regarding customs duty liability on imported Phased array Doppler system. The Tribunal modified the impugned order by setting aside interest liability and restricting penalty to Rs. 15,000/- instead of the enhanced amount. The court held that penalty cannot be enhanced in subsequent proceedings without proper notice to the importer, and with duty liability reduced from Rs. 15,35,846/- to Rs. 5,06,253/-, the penalty enhancement was inequitable and against settled law. Revenue's appeal was dismissed. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752378