Customs duty cannot be demanded jointly & severally: CESTAT deleted penalty u/s 114A

RVS Petrochemicals Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

In the case above mentioned CESTAT deleted penalty imposed u/s 114 A by observing that it is demand jointly and severally.

Appellants are seeking setting aside of impugned order imposing penalty u/s 114A of Customs Act. Appellant purchased goods from BGH Exim Ltd. on high sea sale (during the transit on high sea). BGH issued invoice for sale of goods and also raised debit notes for certain expenses. Department suspected that BGH undervalued the goods by bifurcating the value of imported goods. As goods

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