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2014 (12) TMI 1248 - AT - CustomsLevy of penalty for aid and abetment in duty evasion - It is the case of the Revenue that most of the MOP available in India is imported into India for industrial use and the appellants aided and abetted in the export of such MOP after importation by mis-declaring the same as Feldspar Powder, Industrial Salt etc. - Held that:- Looking to the extent of manipulations and scale of transactions, prima-facie, we do not find that all the appellants have made out a case for complete waiver of penalties and are required to be put to certain conditions. - all the appellants should deposit an amount equivalent to 1 % (One per cent) of the total penalties imposed upon each appellant under Section 114(i) and Section 114AA of the Customs Act, 1962 within eight weeks from the date of receipt of this order and report compliance to the Deputy Registrar by 04.02.2015. - stay granted partly.
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