Proposal for confiscation & penalty cannot be segregated from custom duty demand

Dhiren Enterprise Vs Commissioner of Customs (Adjudication) (CESTAT Mumbai)

Penalty demand and proposal of confiscation cannot be separated from Customs duty demand

The Hon’ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore (CESTAT) in the matter of M/s. Dhiren Enterprise v. Commissioner of Customs (Adjudication), Mumbai [Final Order No. A/87107/2021 dated November 09, 2021], ruled that

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