2010 (1) TMI 1028

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. ORDER In the impugned order in the captioned appeal, the Commissioner of Customs (Import) had, inter alia, imposed fine of Rs. 8 lakhs under Section 125 of the Customs Act and penalty of Rs. 4 lakh under Section 112 of the Act. The Commissioner's order was set aside and the appeal was allowed. Consequently, the appellant became entitled to refund of the fine and penalty deposited....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Section 111(d) of the Customs Act, 1962 and, consequently, the appellant is not liable to penalty under Section 112(a) of the Act." As per the said order it is felt that there was no specific waiver instruction/direction from the CESTAT in respect of R.F., as is done in case of penalty." 3. It appears from the above letter of the Asst. Commissioner that he is ignorant of the effect of the Trib....