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 965 - AT - CustomsViolation of condition of Section 112 (b) of the Customs Act, 1962 - No knowledge about removal of oil from barge and loading thereof into the tanker lorry - Held that:- As the barge has gone out of control of the owner, it is left to the persons concerned, who operated the barge thereafter. Accordingly, there shall be no penalty on Smt. Josephine Sudarsan. However, so far as her husband Shri Tomy Corera is concerned, he was managing the barge and that was under his control even though that was let out. - barge was carrying fuel and that fuel was removed from barge for loading into the tanker lorry for the purpose of moving outside the Customs area. That brought Shri Tomy Corera into the fold of law to explain the reason why there was removal of fuel. When his explanation was unsatisfactory and without any logical reason, it was held that there was smuggling activity. Therefore, Shri Tomy Corera has to face penalty of ₹ 2,25,000 without any intervention to the order of the authority below - It is he who connected barge as well as the tanker to effect removal of the fuel from the barge. He could not detach himself from the offence alleged. Therefore, it is difficult to grant him any concession in penalty. - Appeal dismissed of.
|