Matter remanded to re-look non-imposition of penalty u/s 114

Penanshin Shipping India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that adjudicating authority has ordered confiscation of red sander but refrained from confiscation of container u/s 119 and accordingly penalty u/s 114 on the appellant was not imposed. Matter remanded to re-look into the non-imposition of penalty.

Facts- The Directorate of Revenue Intelligence, Chennai Zonal Unit received specific intelligence that red sander logs are being s

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