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Case Law Details

Case Name : Damodar Nayak Vs Commissioner of Customs (Export Promotion) (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 863 of 2012
Date of Judgement/Order : 26/09/2024
Related Assessment Year :
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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 Custom

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