https://www.taxtmi.com/highlights?id=93216 Appellant's appeal dismissed in part: CESTAT upholds imposition of Rs.1,00,000 penalty under s.117, Customs Act 1962 for mis-declaration by a courier operator (consignment declared as copper wire contained prohibited red sandalwood) and for breach of Reg.12(1)(iii), CIER 2010. Tribunal finds original authority erred in refraining from imposing penalty under s.114; the s.114 and proposed action under Reg.13, CIER 2010 are remitted for fresh adjudication. Commissioner (Appeals) must afford appellant an opportunity of hearing on those proposals; Revenue is permitted to advance all grounds afresh. Order confirmed qua s.117, remaining directions set aside and matter remanded. en-us Fri, 10 Oct 2025 08:44:07 +0530 Fri, 10 Oct 2025 08:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93216 Appellant's appeal dismissed in part: CESTAT upholds imposition of Rs.1,00,000 penalty under s.117, Customs Act 1962 for mis-declaration by a courier operator (consignment declared as copper wire contained prohibited red sandalwood) and for breach of Reg.12(1)(iii), CIER 2010. Tribunal finds original authority erred in refraining from imposing penalty under s.114; the s.114 and proposed action under Reg.13, CIER 2010 are remitted for fresh adjudication. Commissioner (Appeals) must afford appellant an opportunity of hearing on those proposals; Revenue is permitted to advance all grounds afresh. Order confirmed qua s.117, remaining directions set aside and matter remanded. Highlights Customs Fri, 10 Oct 2025 08:44:07 +0530 https://www.taxtmi.com/highlights?id=93216