Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1474 - AT - CustomsMisdeclaration of imported goods - goods declared as unbranded motorcycle parts, whereas on examination goods were found to be “Roll On” brand motorcycle chains and “STEBEL” brand horns - grant of permission to re-export of the goods to the supplier - Held that: - the wrong supply has been made of goods bearing counterfeit brand name. This involves not only mis-declaration of imported goods, but also infringement of Intellectual Property Rights - since the exporter is willing to take back the wrongly supplied goods, the same should be permitted - a penalty of ₹ 1 lakh imposed on the importer u/s 112 of the CA, 1962 - appeal allowed in part.
|