Home Case Index All Cases Customs Customs + AT Customs - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 313 - AT - CustomsPenalty u/s 117 - Custom House Agent - Imported goods remained in warehouse beyond permissible warehousing period of 12 months - Did not apply for extention - Re-export - Since, the importer submitted that due to lack of market demand for the product , they are not clearing the goods, but wish to re-export the balance unclerared quantity to the foreign buyers - Held that:- mere failure by the Custom House Agent to carry out his duties in accordance with law by itself is not sufficient ground to impose personal penalty under section 117 of the Customs Act, 1962 unless there is evidence to show that the failure was on account of mala fide intention - As per the case of Syndicate Shipping Services Pvt.Ltd. Vs. CC [Chennai 2003 -TMI - 51852 - CEGAT, SOUTH ZONAL BENCH, CHENNAI], decided in favour of assessee.
|