Shri Mayur Ranjan@Vijay and Shri Yoding@Chan respectively under Section 114AA of the Act 1962. Penalties on Shri Ramehwar Sharma, Proprietor ... Exporter of Rs.50 lakhs each under Sections 114 and Section 114AA of the Act 1962 separately. It has also imposed penalty on Shri Suresh
appellant as well as on the co-noticee under Section 114A / 114AA of the Customs Act. Hence the present appeals filed by appellants.
4. Heard ... submits that appellants are not liable for penalty under Section 114A and 114AA penalty for the past consignments. Notwithstanding, he admits that
Selling India Pvt Ltd., Bangalore, under section I12(a) read with section 114AA of the Customs Act,1962, for rendering the goods liable for confiscation ... Director of the importing company under Section 112 (a) and Section 114AA of the Customs Act, 1962 for use rendering the good imported vide
whom penalties have been imposed under the provisions of Section 114AA of the Customs Act, 1962 on the finding that he had exported potassium chloride ... appellants against the penalties imposed on them under the provisions of Section 114AA of the Customs Act, 1962:-
(a) Appeal
Shri Prem Kedia and Mrs. Kusum Kedia under Section 112A and Section 114AA of Customs Act. A penalty of Rs. 25000/- was imposed ... appellant under Section 114AA of the Customs Act, 1962. Aggrieved by the Order-in-Original, the appellant filed an appeal before the Commissioner (Appeals
addition, penalty of Rs.4 lakhs stands imposed upon him under section 114AA of the Customs Act 1962.The order passed by the original adjudicating ... Customs Act and to set aside the penalty imposed under section 114AA . Reliance stands placed upon the Tribunal order in the case of Zainuddin
penalties have been imposed upon the appellant under Section 112(a) and 114AA of the Customs Act, 1962. Shri Arijit Chakraborty, Advocate appeared on behalf ... importation of the goods. Ld. Counsel further submits that under Section 114AA penalty is imposable upon the appellant if he knowingly or intentionally makes, signs
wherein inter alia penalties under Section 112 (a) , 114A and 114AA of the Customs Act, 1962 were imposed on the appellants herein. On appeal, Commissioner ... follows :-
(1) On M/s.G.Devasai International Penalty under Section 114AA was reduced to Rs.30,000/-.
(2) Penalty on Shri T.R. Bhoopalan
each under section 112(a) and Section 114AA of the Customs Act, 1962 is unwarranted and unjustified.
2. Revenue on the other hand says that ... Added to the above commitment of offence, breach of law under section 114AA has also been alleged. The manner of causing evasion by appellant
lakh to Rs.70,000/- and the penalty imposed under section 114AA of the said Act from Rupees two lakhs to Rs.1.50 laks ... further submission of the appellant that section 114AA is not applicable to an artificial person but to a natural person since the word person
