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2012 (8) TMI 294 - AT - CustomsGoods reached from Pakistan to Amritsar by rail cargo - Notification No.48/2000-Cus. dated 25.4.2000 - import and export through a route other than sea port/ airport or Inland Container Depot or through a Land Custom Station - special order / permission of the commissioner - held that:- Any goods reaching through different channel not known to customs authorities or that reaches India through different channel not permitted by the notification that calls for imposition of duty. Both sides agreed that the goods are not prohibited goods since that is covered by DFRC scheme. On such analogy levy of penalty is uncalled for. Therefore, confirming duty element, penalty is waived.
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