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2011 (1) TMI 978 - AT - CustomsPenalty - anti-dumping duty - mis-declaration - SCN issued for confiscation of the goods on the ground that M/s.Parnami Sales Corporation for practical purposes were not actual importer of the consignment under the cover of bill of entry in question - Held that:- There is no finding that IEC code was obtained by fraud or by mis-representation by Shri Mohan Pandey. The adjudicating authority accepted that the submission of the importer that they are having an establishment at the address given at the time of obtaining IEC code. There is no finding regarding mis-declaration of the consignment in question or earlier consignments. The importer fairly admitted during argument that goods are liable for anti-dumping duty and in respect of earlier consignments also appropriate anti-dumping duty as well as customs duty was paid. There is no evidence on record to show that Shri Sanjay Daga gave financial help to Shri Mohan Pandey. However, consideration amount is paid to the exporter by the importing firm. There is no evidence that Shri Sanjay Daga impersonated Shri Mohan Pandey before the customs authorities. Therefore the adjudication order passed on basis that M/s.Parnami Sales Corporation are not actual importer are not sustainable. It is also not established on record that Shri Mohan Pandey obtained IEC code by fraud or by giving any false declaration. There is no proceeding initiated by the D.G.F.T. for cancellation of IEC code. In favour of assesee.
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