Home Case Index All Cases Customs Customs + AT Customs - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 971 - AT - CustomsConfiscation of improperly imported goods - Chinese mobile phones – Appeal was filed against order of Commissioner(A) upholding order confiscating 3,437 number Chinese mobile phones under Section 111(d) & (i) of Customs Act, 1962 and also imposed penalty upon appellant – Held that:- All persons whose names were found on boxes seized have either disowned seized goods or were not found –Disposal of goods through E-auction by department indicates that restriction imposed was either curable or was not essential and could also have been complied by appellant in case redemption option was allowed – As impugned goods have already been disposed off by department, therefore, sale proceeds with respect to 388 pcs. are ordered to be released to appellant after imposing and adjusting suitable redemption fine to be calculated & imposed by Adjudicating Authority after affording opportunity of personal hearing to appellant – Sale proceeds pertaining to remaining mobile phones is also ordered to be released to appellant – Further Customs duty cannot be demanded from appellant as it is case of town seizure and date/time of inspection is not known to determine rate of duty, exchange rate and value of goods – Appellant being transporter cannot be expected to know all and no such statement exists that he was aware of smuggled nature of seized goods – In view of observations, penalty imposed is set aside – Decided in favour of Assesse.
|