https://www.taxtmi.com/caselaws?id=754246 CESTAT Mumbai held that penalty under section 112 of Customs Act, 1962 cannot be imposed on individuals once liability to confiscation has been set aside by the Tribunal. The case involved goods imported without required certifications for exemption under notification 84/1997-Cus. The Tribunal established that confiscation relates to goods while penalty relates to persons, but penalty under section 112 can only be imposed to the extent a person contributed to the cause leading to confiscation. Since confiscation was previously set aside in related appeals, no penalty could survive against the individuals. Appeal allowed. en-us Thu, 13 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754246 CESTAT Mumbai held that penalty under section 112 of Customs Act, 1962 cannot be imposed on individuals once liability to confiscation has been set aside by the Tribunal. The case involved goods imported without required certifications for exemption under notification 84/1997-Cus. The Tribunal established that confiscation relates to goods while penalty relates to persons, but penalty under section 112 can only be imposed to the extent a person contributed to the cause leading to confiscation. Since confiscation was previously set aside in related appeals, no penalty could survive against the individuals. Appeal allowed. Case-Laws Customs Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754246