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 1015 - AT - CustomsImposition of penalty - Under Section 116 & 117 of the Customs Act, 1962 - Short landing of goods and non amendment to IGM - Held that:- there was no need to initiate action when we refer to Apprising Manual and also the scheme of action to be taken on the basis of OTR. Since the duty has been paid on the entire quantity, there is no need to initiate action against the steamer agent for short-landing at all. Therefore, for failure to amendment to IGM, penalty under Section 117 have been imposed. In view of the absence of any finding to contradictory claim of the appellant that loss was happened because of natural calamity and there is no mala fide intention on the part of the steamer agent, penalty not to be imposed. Therefore, even though there was a short-landing as per OTR, once duty has been paid on the entire quantity, even assuming that goods have entered into country, it can be said that they have entered after discharging the liability of import duty and penalty under Section 116 ibid not to be imposed. - Decided in favour of appellant with consequential relief
|