2016 (10) TMI 1116 - SCH - Customs

Demand of Interest - Section 28 of the Customs Act, 1962 - penalty - decision in the case of ESCORTS HEART INSTITUTES & RESEARCH CENTRE 2016 (4) TMI 440 - CESTAT NEW DELHI referred - Held that - the issue is fairly covered by the judgment of this Court in CC (I&G) v. Care Foundation 2014 (3) TMI 641 - DELHI HIGH COURT , where it was held that no exception can be taken to the finding that since there was no demand under section 28(8) of the Customs Act for duty, no penalty could have been imposed under that provision and consequently the penalty under section 114A was not sustainable - appeal dismissed - decided against Revenue.

Summary

The Supreme Court dismissed the Revenue's appeal against the CESTAT order, citing previous judgments that covered the issue and penalty against the Revenue. No question of law arose. (Case Citation: 2016 (10) TMI 1116 - SC)