Co-noticees also liable for section 112B penalty with main noticee for custom duty evasion

A. V. Agro Products Ltd. Vs Commissioner of Customs (CESTAT Delhi) Conclusion:  Since there was a clear nexus between the appellant -company and all the co-noticees for the alleged violation of the impugned notification which extended the concessional rate of customs duty of 20% ad valorem provided the imported CPO was meant for use in manufacture of soap, therefore, penalty was leviable under section 112B on the main noticee as well as co-noticees for evasion of customs duty. Held: Appellant-company was involved in import of Crude Palm Oil [CPO] at concessional rate of Customs Duty while ava...