https://www.taxtmi.com/caselaws?id=52601 The Tribunal rejected the Commissioner's appeal against the non-imposition of a redemption fine and penalty under Section 112 of the Customs Act. It was held that since the goods were not seized under Section 110, no confiscation could occur as required by Section 126. The Tribunal clarified that penalty imposition only requires demonstrating liability for confiscation, not actual confiscation. As there was no seizure in this case, the adjudicating authority correctly imposed only a penalty under Section 114A, making a separate penalty under Section 112 unnecessary. The appeals were dismissed based on these findings. en-us Tue, 07 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52601 The Tribunal rejected the Commissioner's appeal against the non-imposition of a redemption fine and penalty under Section 112 of the Customs Act. It was held that since the goods were not seized under Section 110, no confiscation could occur as required by Section 126. The Tribunal clarified that penalty imposition only requires demonstrating liability for confiscation, not actual confiscation. As there was no seizure in this case, the adjudicating authority correctly imposed only a penalty under Section 114A, making a separate penalty under Section 112 unnecessary. The appeals were dismissed based on these findings. Case-Laws Customs Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52601