https://www.taxtmi.com/caselaws?id=781993 CESTAT Mumbai set aside the impugned order concerning enhancement of assessable value and alleged differential freight for part-voyage loading. It noted that in an earlier decision involving the same impugned order, the Tribunal had already annulled the duty demands, confiscation, and penalties under Sections 114A and 114AA of the Customs Act against the main importers, and there was no contrary order from SC or HC. Following judicial discipline, the Tribunal held that, with confiscation already set aside, penalties under Sections 112(a) and 114AA on the present appellants could not survive. The appeals were allowed. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781993 CESTAT Mumbai set aside the impugned order concerning enhancement of assessable value and alleged differential freight for part-voyage loading. It noted that in an earlier decision involving the same impugned order, the Tribunal had already annulled the duty demands, confiscation, and penalties under Sections 114A and 114AA of the Customs Act against the main importers, and there was no contrary order from SC or HC. Following judicial discipline, the Tribunal held that, with confiscation already set aside, penalties under Sections 112(a) and 114AA on the present appellants could not survive. The appeals were allowed. Case-Laws Customs Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781993