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2015 (9) TMI 972 - AT - CustomsImproper importation of goods Confiscation of goods and Imposition of penalties Appellants made import of second hand printing machinery under fictitious names as actual user and same were sold in violation of EXIM Policy in open market Imported goods were confiscated and personal penalties were imposed under under Section 112(a) of Customs Act for contravention of FTP Policy and Customs Act Held that:- Commissioner in first imposed penalty on individual persons Adjudicating authority has dealt issue in detail and modus operandi of floating fictitious firms and imported second hand machinery violating actual user condition which was investigated by D.R.I. Therefore court hold that appellants are liable for penalty under Section 112 (a) Appellants contravened provisions of Customs Act and EXIM Policy by fraud, collusion, abetting thereby imported goods became liable for confiscation under Section 110 of Customs Act which is clearly established in present case Accordingly, appellants are liable for penalty however penalties imposed on respective importer-appellants are reduced Impugned order modified Appeals partly allowed Decided partly in favour of Appellants.
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