2019 (1) TMI 1677

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..... under Section 114A ibid in the impugned order is not legal and proper - Since, the adjudged demands confirmed in the impugned order dated 28.02.2012 were set aside by the Tribunal vide order dated 20.10.2015 on merits, the prayer made by Revenue for imposition of penalty under Section 114A ibid cannot be sustained. Appeal dismissed - decided against Revenue. - Customs Appeal No. 470 of 2012 - .....

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..... stigation into the matter of under valuation of imported poppy seeds, the department had proceeded against various persons, including the respondent, seeking for rejection of the declared value, demand of differential customs duty and for imposition of penalties. The show cause proceedings initiated by DRI were adjudicated vide the impugned order dated 28.02.2012, wherein by rejecting the declared .....

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..... d, question of penalty imposed on the appellants does not arise and accordingly, while allowing the appeal, the Tribunal has granted consequential relief in favour of the parties to appeal. 4. In the present appeal, grievance of Revenue is that non-imposition of penalty under Section 114A ibid in the impugned order is not legal and proper. Since, the adjudged demands confirmed in t .....

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