Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 65 - AT - CustomsFailure to clear goods - Goods left uncleared in warehouse beyond permissible warehousing period of 12 months - Adjudicating authority permitted the re-export of balance quantity of un-cleared imported goods granting exemption from payment of interest - Imposition of penalty - Held that:- The main reason advanced by the importer is that due to lack of market demand for the product, they are not clearing the goods, but wish to re-export the balance unclerared quantity to the foreign buyers. They have informed this vide letter dated 4-12-2009. Order of adjudicating authority while permitting re-export of the balance goods and exempting payment of interest, imposing penalty of Rs. 1 lakh (Rupees One Lakh), which I find is without any reason or evidence. Though, the Commissioner (Appeals) observed that the ratio in the case of Syndicate Shipping Services Pvt. Ltd. v. CC Chennai - [2003 (3) TMI 158 - CEGAT, CHENNAI], is not applicable as the facts are different, I find the ratio of this order will be squarely applicable, in the instant case as the order deals mainly with the grounds for imposition of penalty under Section of Customs Act, 1962. As it is clear, penalties under Section 117 are for contravention, not expressly mentioned. But, there should be sufficient evidences to show mala fide intention resulting in contravention of any provisions warranting penalty - Decided in favour of assessee.
|