No combined penalty u/s 112, 114A, and 114AA for mis declared fabric consignment, CESTAT directed reconsideration in Customs Duty dispute

Commissioner of Customs Vs Roshan Overseas (CESTAT Chennai) Conclusion: Adjudicating Authority had imposed a combined penalty under sections Sections 112, 114A, and 114AA without proper application of statutory provisions and directed reconsideration of penalty in accordance with law. Held: Assessee-importer (M/s. Roshan Overseas), had filed a Bill of Entry for 645 bales of fabric. Commissioner of Customs confiscated a consignment of 645 bales (1,07,806 sq. mtrs.) of various fabrics imported by M/s. Roshan Overseas under Bill of Entry No. 6507000 dated 10.04.2012, on the grounds of misdeclarat...