Civil Appeal No. 813-814 of 2004 · Supreme Court of India
Case at a glance
Provisions considered
- Customs Act, 1962 ss. 28, 28(1), 108, 111, 111(0), 111(d), 111(o), 112, 112(a), 114A
- E(b) of the Customs Act, 1962
- Finance Act, 2000
- Aofthe Customs Act, 1962
Judgment
1.3 Penalty under Section 114A is imposable only when the demand is confirmed under the proviso to section 28(1) of the Act. In view of the clear findings of the. Commissioner that the respondent-assessees are not guilty of suppression of facts or collusion or misstatement, E duty cannot be imposed by invoking the extended period of limitation. When the duty itself cannot be imposed, no order of imposing the penalty under section 114A of the Act can be sustained. [para 42] [684-C-D] P & B Pharmaceuticals (P) Ltd. v. Collector of Central F
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.