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HomeIndirect TaxesNo Penalty Without Confiscation of Imported Goods: CESTAT

No Penalty Without Confiscation of Imported Goods: CESTAT

Indirect Taxes

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By Mariya Paliwala
No Penalty Without Confiscation of Imported Goods: CESTAT

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The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalties under Section 112(a) of the Customs Act cannot be imposed when the imported goods themselves are not liable for confiscation.  The Bench of Justice Dilip Gupta (President) and P. Anjani Kumar (Technical Member) has held that Section 112(a)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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