No Section 112(b) Customs Penalty on co-noticee Without Positive Knowledge: CESTAT Mumbai

Damodar Nayak Vs Commissioner of Customs (Export Promotion) (CESTAT Mumbai) In absence of any positive knowledge, penalty imposed under Section 112(b) of the Customs Act on co-noticee cannot be sustained just because they knew the main accused CESTAT Strikes Down Order-In-Original Issued Under Section 112(B) of The Customs Act on Co-Noticee Just Because They Were Relatives of The Main Accused. Summary of Judgment 1. Appeal is filled challenging O-I-O CAOno.29/2012/CAC/CC/BKS dtd 25/06/2012 passed by Commissioner of Customs (Adjudication), Mumbai, wherein a penalty of Rs 1,00,000/- has been imp...