https://www.taxtmi.com/caselaws?id=782346 CESTAT Ahmedabad - AT upheld the findings of the Adjudicating Authority and Commissioner (Appeals) that 449 gas cylinders illicitly removed from ship-breaking yards, instead of being destroyed in compliance with Gas Cylinder Rules, 2016 and related regulations, were liable to confiscation under Sections 111(d) and 111(j) of the Customs Act, 1962. Consequently, penalty under Section 112(a) and (b) for abetment was also sustained. The Tribunal held there was no violation of natural justice warranting interference with the confiscation or penalty. However, considering the appellant's low-margin business, CESTAT further reduced the redemption fine from Rs. 1,40,000 to Rs. 40,000. The appeal was partly allowed only to this limited extent. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782346 CESTAT Ahmedabad - AT upheld the findings of the Adjudicating Authority and Commissioner (Appeals) that 449 gas cylinders illicitly removed from ship-breaking yards, instead of being destroyed in compliance with Gas Cylinder Rules, 2016 and related regulations, were liable to confiscation under Sections 111(d) and 111(j) of the Customs Act, 1962. Consequently, penalty under Section 112(a) and (b) for abetment was also sustained. The Tribunal held there was no violation of natural justice warranting interference with the confiscation or penalty. However, considering the appellant's low-margin business, CESTAT further reduced the redemption fine from Rs. 1,40,000 to Rs. 40,000. The appeal was partly allowed only to this limited extent. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782346