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2015 (2) TMI 1081 - CESTAT BENGLALORESTP Unit - assessee had imported certain items in excess of those assessed in the respective Bills of Entry - Confiscation of goods - Imposition of redemption fine and penalty - Notification No.52/2003-Customs - Held that:- TP unit (respondent) was at liberty to obtain a procurement certificate and there was no need for the respondent to indulge in any fraud. He has also observed that there was a mix-up at the supplier’s end and respondent was not aware of the excess goods. I also agree with the view taken by the learned Commissioner (A) that the respondent had paid the duty and interest. Under the circumstances, it would be appropriate to take a lenient view and set aside the penalty and redemption fine. Accordingly, I do not find any merit in the appeal filed by the Revenue - Decided against Revenue.
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