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Custom Duty | Section 114AA Penalty Unsustainable When Underlying Customs Demand Is Time-Barred: CESTAT Ahmedabad

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

CESTAT Ahmedabad sets aside ₹25,000 Section 114AA penalty after the underlying customs duty demand against importer was held time-barred. The post Section 114AA Penalty Unsustainable When Underlying Customs Demand Is Time-Barred: CESTAT Ahmedabad appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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