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2011 (2) TMI 1075 - CESTAT, MUMBAIPenalty - Commissioner had confiscated a consignment of what was declared as 'glass stone-beads' in a bill of entry filed by the respondent, under Section 111(d) & (m) of the Customs Act on the ground that the goods imported by the company was actually jewellery stones which were misdeclared as glass stone-beads & that no import licence was produced by them and that the value of the goods had also been misdeclared - Held that:- As it is yet to be shown that the respondent wanted to clear the goods for home consumption in a fraudulent manner. What is disclosed from the records is that he wanted to re-export the goods albeit belatedly. In the circumstances, the reason stated by the learned Commissioner for not imposing a penalty on the respondent under Section 112 has not been rebutted. In the result, the appeal gets dismissed.
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