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2013 (12) TMI 1093 - AT - CustomsPenalty u/s 117 - Whether penalty can be imposed upon the appellant for delay in exporting the container for which a bond was executed under the provisions of Notification No.104/94-Cus dtd 16.3.1994 - Held that:- a penalty under this section can be imposed when there is a contravention of any of the provision of the Customs Act 1962 for which no express penalty is elsewhere provided. It is not brought out by the lower authority as to which provision of the Customs Act 1962 has been violated by the appellant. For non full-filling the conditions of Notification No.104/94-cus dtd 16.3.1994 only customs duty could be demanded from the present appellant but that issue has been decided in favour of the appellant. In the absence of any disclosure as to which provision of the Customs Act 1962 has been violated miscellaneous penalty under Sec 117 of the Customs Act 1962 can not be imposed - Decided in favour of assessee.
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