2002 (1) TMI 678 - AT - Customs

Summary

The appeal by M/s. I.K. International questioned the availability of Notification No. 56/98-Cus. benefits for imported onions and the imposition of penalty under Section 114A of the Customs Act. The Tribunal confirmed duty demand but set aside the penalty based on precedent. (Case: M/s. I.K. International)