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No Section 112(b) Customs Penalty on co-noticee Without Positive Knowledge: CESTAT Mumbai
Case Law Details
- Case Name
- Damodar Nayak Vs Commissioner of Customs (Export Promotion) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Damodar Nayak Vs Commissioner of Customs (Export Promotion) (CESTAT Mumbai)
In absence of any positive knowledge, penalty imposed under Section 112(b) of the Customs Act on co-noticee cannot be sustained just because they knew the main accused
CESTAT Strikes Down Order-In-Original Issued Under Section 112(B) of The Customs Act on Co-Noticee Just Because They Were Relatives of The Main Accused.
Summary of Judgment
1. Appeal is filled challenging O-I-O CAOno.29/2012/CAC/CC/BKS dtd 25/06/2012 passed by Commissioner of Customs (Adjudication), Mumbai, wherein a penalty of Rs 1,00,000/- has been imp...
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