No penalty for mere mentioning of wrong section if case not falls under Section 114(i) of Customs Act: SC

Commissioner of Customs Vs Ektara Exports Pvt. Ltd (Supreme Court of India) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 31.07.2008 passed by the High Court of Calcutta in Customs Case No. 5 of 2008, by which the Division Bench of the High Court has dismissed the said appeal preferred by the Revenue in not interfering with the order passed by the Customs Excise & Service Tax Appellate Tribunal [for short “the Tribunal”) setting aside the penalty imposed under Section 114(iii) of the Customs Act, the appellant has preferred the present Appeal. 2. We h...