Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28

Vinesh Naresh Chheda Vs Commissioner of Customs (Import-I) (CESTAT Mumbai) Section 114A of Customs Act, 1962 ibid deals with imposition of mandatory penalty in certain cases. As per the Customs Act it is the importer who is to file the bill of entry to the proper officer u/s. 46 ibid while importing the goods and the assessment has to be made on that bill of entry and on such assessment, the duty is levied. Thereafter on payment of duty so assessed goods are cleared u/s. 47 ibid. If there is any non-levy or short levy on the goods so cleared then the procedure as contemplated by section 28 ibi...