Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 121 - CESTAT BANGALORECHA - Penalties u/s 112(a) and 114AA of CA, 1962 - illegal import of goods - Held that: - since the penalty u/s 114AA is dropped against the main importer and there is no material evidence against the present appellant Shri Ajith P to impose penalty u/s 114AA, I also drop the penalty against him. There should be a clear evidence to come to the conclusion that the appellants by their specific act or omission or any act abetted the illegal importation of offending goods. Therefore I find that in the impugned order, no such cogent evidence has been recorded. Further for penalty under the Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or a role in the importation of cargo is not sufficient. The penalty imposed under Section 112(a) on the three appellants as well as penalty under Section 114AA imposed on Shri Ajith P, Chartered Engineer is not sustainable - appeal allowed - decided in favor of appellant.
|