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2015 (12) TMI 1557 - AT - CustomsImposition of penalty - Section 112 of the Customs Act, 1962 – courier shipment – ownership not claimed – LED \ LCD – gold biscuit – seizure – confiscation – section 111 of the act – whether the provisions of section 111 (l) and 111(m) can be invoked, justifying imposition of penalty under section 112 of the Act? - Held that: - no Bill of Entry with regard to the goods imported was filed. Since no Bill of Entry in the present case has been filed with regard to the imported goods and the provisions of clause (l) and (m) os section 111 of the act is applicable only in the eventuality where the entry has been made irregularly, the said statutory provisions cannot be invoked, justifying imposition of penalty under Section 112 of the Act – penalty not imposed – appeal allowed – decided in favor of appellant.
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