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Erroneous Classification Not Ground for Section 112(a) Penalty: CESTAT Mumbai
Case Law Details
- Case Name
- Kwick Cargo Tracers & Lifters Vs Commissioner of Customs (NS-III) (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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Kwick Cargo Tracers & Lifters Vs Commissioner of Customs (NS-III) (CESTAT Mumbai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, delivered an order in the appeal filed by Kwick Cargo Tracers & Lifters, a Custom House Agent (CHA) and a co-noticee, challenging a penalty of ₹1 lakh imposed under Section 112(a) of the Customs Act, 1962. The penalty was levied by the Commissioner of Customs, NS-III, JNCH, Nhava Sheva, via an Order-in-Original dated January 6, 2017.
The main noticee in the original proceedings was M/s. Sirthai Superware India Ltd....
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