Home Case Index All Cases Customs Customs + AT Customs - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 684 - CESTAT, AHMEDABADDuty liability - Special Economic Zone Unit - The appellant’s main contention is that the goods having been cleared against the proper CT-3 certificate and re-warehousing certificate having been received by them from 100% EOU, the duty liability cannot be fastened upon them - Held that: - There is nothing on record to show, much less any allegation, that it is the appellants who had prepared forged re-warehousing certificate. On the contrary, the investigations revealed that the consignee, a 100% EOU, was indulging in preparation of forged and fake re-warehousing certificate, in which case, the appellant cannot be doubted or penalized for placing the same before the authority - the duty liability cannot be fastened upon the appellant. Penalty - Held that: - there is no evidence on record to show that the appellant was in any way involved in procurement of fake and forged re-warehousing certificate or in the diversion of the goods. As such, we find no justification for imposition of penalty upon them. Appeal allowed - decided in favor of appellant.
|