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2016 (1) TMI 94 - AT - CustomsWaiver of pre deposit - Confiscation of goods - Imposition of fine and penalty - Held that:- Same cannot be imposed when the goods are not available for the confiscation. As regards the penalty, we find from the records that the appeal was dismissed by the Tribunal vide Order no. A/840/14/CSTB/C-I dt. 29/4/2014 on account of delay in filing the appeal. However, the same was restored by the Hon'ble High Court of Mumbai [2015 (11) TMI 686 - BOMBAY HIGH COURT] -. As the appeal has been restored after the amendment of Section 129E in August 2014, we direct the appellants to pay 7.5% of the penalty i.e of ₹ 7,500/- within two weeks from the date of this order in compliance to the provisions of section 129E of the Customs Act. On compliance being reported the remaining amount of penalty is waived and its recovery stayed till disposal of the appeal - Partial stay granted.
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