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2015 (11) TMI 256 - AT - CustomsImposition of Penalty under Section 114(i) of Customs Act, 1962 on partner and partnership firm fraudulent duty drawback claim - attempted to export the readymade garments by mis-declaring and it was found that the consignment was loaded with old and used garments. Held That:- The Appellant No. 1 took a definite stand that they have brought to the notice to the Customs officers of the damage goods. - Adjudicating authority had not disputed the contention made by Appellant in his reply thus they are not liable to penalty Shri Harjit Singh Grewal is the Partner of M/s Shivam Overseas, who has attempted to export the goods improperly to earn the drawback claim. It is seen that the appeal of M/s Shivam Overseas was already dismissed by the Tribunal. It is evident from the records that the Appellant was involved to export the goods improperly. Hence, imposition of penalty is justified. Decided partially in favour of Appellant.
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