Home Case Index All Cases Customs Customs + AT Customs - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 9 - AT - CustomsDepartment issued show cause notice (the present proceedings) proposing to confiscate the tug under Section 111(f) and impose penalty, for not filing IGM for the intervening period 16.07.2001 to 29.11.2002. - Held that:- the Department was aware of the irregularities committed by the Appellant at the time of first proceedings, wherein the Appellants were allowed to file Bill of Entry. It also appears that penalty was imposed at that time. Therefore, not amending the IGM amounts to only a technical offence, which calls for token penalty and token fine only, under the peculiar facts and circumstances of the case. Therefore, while upholding the impugned Order-in-Original, we reduce the redemption fine to ₹ 1 lakh (Rupees One lakh only) and penalty to ₹ 50,000.00 (Rupees Fifty Thousands only). - Decided partly in favor of appellant.
|