Prakash Ramdeo Jaiswal vs Deputy Commissioner of Customs
Misdeclaration of goods: Appeals against imposition of redemption fine and penalties-Imposition of fine on market price instead of higher declared value, Fine and penalties not levied only on confession, Reliance on test reports by customs authorities, Reports not denied nor any objections filed, Appeals dismissed-The tribunal had imposed redemption fine at 10 percent of the penalty under s.114(5) of the Customs Act 1962 on the ground that the goods were not exp [LexDoc Id : 443204]
UOI vs Mohd. Hanif Abdul Aziz
Deletion of penalty imposed on partners on ground that penalty against firm confirmed-Penalty against partners unjustified in absence of lapses or negligence or mala fides on their part in realising export proceeds-On the question whether the tribunal was justified in deleting the penalty imposed upon the partners of firm on the ground that the penalty against th [LexDoc Id : 437408]
