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 the proposal for confiscation and penalty cannot be segregated from duty demand and therefore the proceedings for confiscation and imposition of penalty cannot be sustained. Further the Addi...