Home Case Index All Cases Customs Customs + AT Customs - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 231 - CESTAT AHMEDABADPenalty under the provisions of Section 117 read with Section 72 of the Customs Act, 1962 - Non clearance of the goods from the warehouse - Held that:- Appellant had imported various consignments and inadvertently has not cleared the consignment of 4.99 MT within a stipulated period of one year, as provided under Section 72 of the Customs Act, 1962. I find that the appellant has cleared the consignment from the warehouse almost after a period of three years from the date of expiry of the period of one year and during which period holdup the consignment in warehouse. Appellant has violated the provisions of Section 61 and is liable to be penalised under Section 72 of the Customs Act, 1962. Considering the amount of duty involved in this case, I find that the ends of justice would be met, if the penalty imposed on the appellant is reduced to a nominal penalty - Decided partly in favour of assessee.
|