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 236 - CESTAT AHMEDABADConfiscation of Goods – department found excess quantity of Aluminium Scrap on the first check basis in the consignment as against declared quantity by the assessee – the goods were confiscated by the department - Held that:- the orders of both the lower authorities cannot be faulted with and are upheld - the confiscation of such quantity by the lower authorities under the provisions of Section 111(m) is in accordance with the law - The excess quantity which was found in the consignment is of approximately 17 MTs of Aluminium Scrap as against the declared quantity - there was no reason for interference in such situation – It was also to be noted that when there was a confiscation u/s 125 - the consequences thereto as of imposition of redemption fine and penalties follow. Bonafide belief – Held that:- The claim of the assessee entertaining a bonafide belief, needs little consideration, in as much as the appellant could have been guided by the pre-shipment certificate issued by the NQAQSR, who are authorised to issue said pre-shipment inspection certificate under the provisions of Foreign Trade Policy - the said certificate also indicates that there was a 100% examination of cargo - little leniency is required on the imposition of redemption fine and penalty – appeal decided with modifications and partly in favour of assessee.
|