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2015 (11) TMI 1322 - AT - CustomsLevy of penalty for abetting in Evasion of duty - import of newsprint at concessional rate of duty of 5% under Notification No. 21/2002 Cus - Held that:- Show Cause Notice brings out their role and required them to show cause as to why they should not be penalised under Section 112 of Customs Act, 1962. The impugned goods were imported at the behest of the proprietor of the appellants. The fact that the proprietor of the appellants paid ₹ 28 lakhs towards differential duty when he was not even the importer on paper also shows their involvement in the modus operandi to evade customs duty on import of newsprint. He was the sole purchaser of the entire quantity of impugned newsprint imported and as he has been dealing in the newsprint for a considerable period of time, he was fully aware that the impugned newsprint was imported at concessional rate of duty on actual user condition. - Mr. M L Gupta, proprietor of the two appellants abetted the smuggling of impugned goods which were liable to confiscation and was purchasing the said newsprint imported at concessional rate of duty. Thus, the appellants are clearly liable to penalty - Decided in favour of Revenue.
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