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2013 (10) TMI 1255 - AT - CustomsMis-declaration of Goods - Duty Drawback – personal penalty on directors - Waiver of Penalty – Held that:- The Adjudicating Authority has not imposed any penalty on the directors however the commissioner (appeal) Imposed penalty on all the three directors - He only reconsidered imposition penalty on all the three directors - Order refers to directors and not partners - There was wide difference of 47.5 kg out of total decleared quantity of 150 kg clearly indicating their was clear intent to avail higher drawback - Considering overall facts of the case and gravity of availing higher drawback claim, this is a fit case there is no leniency is required to be shown as prima-facie appellants are not able to make any case of waiver of penalty - all the three stay applications for waiver of penalty on directors are rejected - stay rejected.
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