Imposition of penalty u/s 112(b) without recording statement is unsustainable

Sandeep Garg & Company Vs C.C. Jamnagar (Prev) (CESTAT Ahmedabad)

CESTAT Ahmedabad held that imposition of penalty under section 112(b) of the Customs Act, 1962 on the proprietorship firm without even recording the statement of the proprietor of the firm is unsustainable and liable to be quashed.

Facts- The appellant is a Pre-Shipment Inspection Agency owned by its proprietor Shri Sandeep Garg, having offices in several countries including USA. Their Houston (USA based

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