Yusuf Dhanani Vs Commissioner Of Customs (CESTAT Mumbai)
CESTAT Mumbai reduces personal penalty on Yusuf Dhanani from ₹5 Lakhs to ₹2 Lakhs, citing voluntary offer and revised duty assessment in old customs case.
Mumbai: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench, has reduced a personal penalty imposed on Shri Yusuf Dhanani from Rupees five lakhs to Rupees two lakhs in a customs matter dating back approximately thirty years. The tribunal cited the appellant’s voluntary offer to restrict the penalty to this amount and a revised calculation of the duty involved as key reasons for its decision.
The appeal before CESTAT was filed by Mr. Dhanani challenging the personal penalty of Rupees five lakhs imposed upon him by the adjudicating authority. This penalty was levied under Section 112(a) of the Customs Act, 1962.
The case has a history before the tribunal. This was not the first time the matter had reached CESTAT. Previously, the tribunal had remanded the case back to the adjudicating authority for a reconsideration of the penalty amount. In that earlier order, dated May 10, 2012, CESTAT had set aside a significantly higher personal penalty of Rupees twenty lakhs that was initially imposed on Mr. Dhanani, directing the authority below to re-evaluate the quantum of the penalty.
