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2016 (10) TMI 1164 - CESTAT MUMBAIAnti Dumping duty - fabrication of documents - allegation is that the said Prithvi Granites fabricated documents to show the country of origin to be Taiwan instead of China - Held that: - The appellant, M/s. Dixons Cargo and Consolidators Pvt. Ltd. by virtue of an agent M/s. Tri-link Logistics are in the same footing as of such Tri-link Logistics, who are their principals and hence, the actions of the appellant, M/s. Dixons Cargo and Consolidators Pvt. Ltd. are liable for penal provisions as they did not produce proper documents before the lower authorities. We are of the view that provisions of Section 112(b) gets attracted in this case - M/s. Dixons Cargo and Consolidators Pvt. Ltd. and Shri R. Venkatesh are correctly penalized under the provisions of Customs Act, 1962. As regards the appeals filed by Tony Fernandez and Shri Chandrakant Nagesh Hegde, we do not find any merits in the appeals filed by them, accordingly we reject their appeals and uphold the impugned order which imposes penalties on them. Their appeals are rejected. Appeal disposed off.
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