Home Case Index All Cases Customs Customs + AT Customs - 2007 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (8) TMI 543 - AT - CustomsConfiscation and penalty - Misdeclaration - Held that: - they had declared the goods in the Bill of Entry on the basis of the documents received from the supplier and hence the misdeclaration was not deliberate and thus imposition of huge fine and penalty is totally unjustified. It is settled law that the penalty is ordinarily imposed for contumacious conduct or acts, which are done so as to gain unlawfully. There was no mala fide intention on part of the appellants to evade duty or deliberately violate the provisions of the Foreign Trade Policy or to make any gain in unlawful manner. Penalty and redemption fine set aside - appeal allowed - decided in favor of appellant.
|