Home Case Index All Cases Customs Customs + AT Customs - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 958 - AT - CustomsConfiscation of goods - whether or not Zinc Scrub imported by the appellant at the Port not authorised for the import of Zinc Scrub is liable to confiscation - Held that:- The appellant was aware that the import of Zinc Scrub was not permissible through ICD Sanand and ignorance cannot be pleaded. Before filing of bill of entry, appellant had not requested for transhipment of imported consignment through ICD Khodiyar by which the bonafide of the appellant would have become cleare. Instead of asking for any such transhipment, appellant preferred to file Bill of Entry for Zinc Scrub at ICD Sanand which was not permissible ICD for clearance of Zinc Scrub. It is well settled proposition of law that ignorance of law is no excuse especially in the present proceedings when the appellant was a regular importer of Zinc Scrub imported through ICD Khodiyar. Accordingly, the imported goods Zinc Scrub through ICD Sanand have been correctly held to be liable to confiscation/redemption fine and imposition of penalty. The Commissioner (Appeals) has already extended sufficient benefits to the appellant by reducing the redemption fine from ₹ 4.5 lacs, imposed by the Adjudicating Authority to ₹ 2.5 lacs. Penalty imposed upon the appellant under section 12 of the Customs Act 1962 has also been substantially reduced from ₹ 2.5 lacs to ₹ 1 lac by the First Appellate Authority. In view of the above observations and the case laws relied upon by the Learned Authorised Representative, there is no reason to interfere with the order passed by the First Appellate Authority which is required to be upheld. - Decided against assessee.
|