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2013 (10) TMI 360 - AT - CustomsIllicit diversion of the imported CPO / non edible vegetable oil - import was made at concessional rate of duty for manufacturing of soap - Non use of caustic soda - stay - Held that:- the Appellant have not be able to establish a prima facie in their favour and, therefore, conditions have to be imposed for safeguarding the interests of the Revenue. In fact, the appellant appear to have committed a huge fraud, the ramifications of which go beyond mere tax evasion as it is common knowledge that non-edible vegetable oil imported for manufacture of soap are illicitly diverted on large scale for adulteration of edible oils. Such fraudsters do not deserve the dispensation under the provisions of first provision to Section 129E of the Customs Act, 1962. - Appellant directed to make pre-deposit of duty with portion of interest and penalty - stay granted in respect of portion of interest and penalty.
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