Home Case Index All Cases Customs Customs + AT Customs - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 69 - AT - CustomsConfiscation of goods – waiver of Penalties imposed – Held that:- Assesse had not made out prima facie case for complete waiver of penalties - assesses could not produce any documentary evidence to indicate that the rough diamonds seized correspond to the description and value given in the bills of entry under which the rough diamonds were imported – maintenance of stock register/account, the assesse could not explain as to how the stock of imported rough diamonds was maintained and how the same were disposed off – pre deposit of an amount Rs. 50,000 was ordered – on such submission rest of the duty was waived – decided partly in favor of assessee.
|