2000 (2) TMI 409 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the penalty imposed on the appellant under Section 114A of the Act for contravening conditions of an import licence issued under the DEEC scheme. The tribunal found that the penalty was not imposable on the licence holder but on the person liable to pay duty on the imported goods. The departmental representative failed to justify the Commissioner's action.