2017 (2) TMI 354

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....P.COMMISSIONER dated 30th May 2005 of Commissioner of Customs, Goa which has rejected the declared value, resorted to enhancement of assessable value, confirmed differential duty of Rs. 14,60,268/- with interest thereon, confiscated the goods while acknowledging the lack of their availability, imposed penalty under an unspecified provision in lieu of redemption fine and imposed penalty under secti....

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....e-determination of these points. 3. None appeared for respondent. Learned Authorised Representative reiterated the contents of the appeal. 4. There is no doubt that the impugned order has merely imposed penalty under section 114A without identifying the person from whom it is to be recovered. I do not find this to be a lacuna in the impugned order; penalty under section 114A is liable to be impo....