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2010 (12) TMI 503 - HC - CustomsConfiscation of goods - Penalty - Customs House Agent - Clearing the goods against bogus/fictitious Advance Licenses and violation of the provisions of the Customs Act, 1962 - The Tribunal has found that though there was some contravention on the part of the assessee in following the procedure envisaged under the Customs House Licensing Rules, there was no evidence on record to show any knowledge on the part of the respondent that the advance licences in question were forged - Hence, the Tribunal has held that there was no justifiable reason to impose the penalties on the respondent -The appeal is, accordingly, dismissed - Decided in favour of assessee.
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