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2017 (6) TMI 1055 - CESTAT MUMBAIAbsolute confiscation - penalty - memory cards - The allegation against the appellant is that these goods of commercial nature were attempted to be removed from the customs area in the guise of personal baggage - Held that: - The appellant has, all along stated and, claimed that the goods were handed over to him by its owner for clearance. Admittedly, the goods do not belong to the appellant and he is not put to any detriment, financially or otherwise, by the absolute confiscation. On the contrary, it would render him liable to discharge the duties liability thereon. For this reason, the plea that he be granted the option to redeem the goods does not appear to be tenable. The goods being rendered liable for confiscation, it necessarily follows that penalty under section 112 of Customs Act, 1962 is liable to be imposed - appeal dismissed - decided against appellant.
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