Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1623 - AT - CustomsClandestine removal - shortage of finished goods - Held that: - when the shortages of finished goods were detected, the appellant paid the duty. Revenue has failed to prove that the short found goods have been cleared, therefore, the date of shortages detected is the date of clearance and on the same date, the appellants have paid duty - demand of interest set aside. No option has been given to the appellant to pay 25% duty as penalty as per the provisions of Section 11 AC of the Act - option given to the appellant to pay 25% duty as penalty with in 30 days of the receipt of the date of communication of this order and failing this opportunity to the appellant to pay 100% duty as penalty. Penalty u/r 26 of CER, 2004 - Held that: - as the main firm has been penalized - penalty on the partner under Rule 26 of CER, 2004 is not sustainable. Appeal allowed in part.
|