2010 (1) TMI 1028

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..... , the Commissioner of Customs (Import) had, inter alia, imposed fine of Rs. 8 lakhs under Section 125 of the Customs Act and penalty of Rs. 4 lakh under Section 112 of the Act. The Commissioner s order was set aside and the appeal was allowed. Consequently, the appellant became entitled to refund of the fine and penalty deposited by them, for which they filed an application with the customs author .....

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..... nt is not liable to penalty under Section 112(a) of the Act. As per the said order it is felt that there was no specific waiver instruction/direction from the CESTAT in respect of R.F., as is done in case of penalty. 3. It appears from the above letter of the Asst. Commissioner that he is ignorant of the effect of the Tribunal s order. The Tribunal had allowed the appeal filed by the assessee .....

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