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2014 (3) TMI 424 - AT - CustomsDetermination of Redemption fine and penalty - Import of vehicles / motor cycle - country of manufacture / origin - violation of licensing notes of Chapter 87 of Schedule 1 of the Foreign Trade (Development and Regulation) Act, 1992 - According to revenue goods were of Japanese origin, but imported from United State of America (USA). - Held that:- there is nothing wrong in the finding that the goods were liable to confiscation under section 111 (d) of the Customs Act, 1962. The redemption fine and penalty imposed by the adjudicating authority also appear to be very low as compared to the assessable value of the prohibited goods. - In such a situation, it is only proper that this matter is adjudicated afresh by the adjudicating authority. Matter is remanded to adjudicating authority for a fresh decision - Decided partly in favor of assessee.
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