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2014 (10) TMI 507 - AT - CustomsViolation of provisions of Sections 40 & 51 - Penalty u/s 114 - On recording the findings that the goods have been loaded and the ship which sailed before the issuing of the LEO and hence, the goods were liable to confiscation under the provisions of Section 13(g) and accordingly liable to penalty under Section 114(iii) of the Act. The goods were held liable to confiscation. - Held that:- Shipping bills were presented under the EDP system almost two days prior and further the goods were stuffed under the supervision of Excise/Customs authorities in the factory. In the present case as per the endorsement, the goods were loaded on the ship under the supervision of the Customs authorities at port. In view of the fact that exporter did not have any control over loading of container on the vessel, I find it is a fit case that no penalty should be levied for the alleged violation - Decided in favour of assessee.
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