https://www.taxtmi.com/caselaws?id=770147 CESTAT Chennai held that penalties under Sections 112(a)(v), 114A and 114AA of Customs Act, 1962 are distinct provisions requiring separate consideration based on case facts. The tribunal found that the Adjudicating Authority erred by imposing combined penalty without proper application of mind, noting that Section 114A's fifth proviso bars levy of penalty under Sections 112 or 114 if penalty is imposed under Section 114A. Matter remanded to Adjudicating Authority for fresh decision on penalty applicability and quantum, following natural justice principles. Appeal allowed by way of remand. en-us Tue, 06 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770147 CESTAT Chennai held that penalties under Sections 112(a)(v), 114A and 114AA of Customs Act, 1962 are distinct provisions requiring separate consideration based on case facts. The tribunal found that the Adjudicating Authority erred by imposing combined penalty without proper application of mind, noting that Section 114A's fifth proviso bars levy of penalty under Sections 112 or 114 if penalty is imposed under Section 114A. Matter remanded to Adjudicating Authority for fresh decision on penalty applicability and quantum, following natural justice principles. Appeal allowed by way of remand. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770147