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2016 (3) TMI 557 - AT - CustomsValidity of show cause notice - Issued by DGCEI officers of Mumbai - Held that: it is seen from the Bills of Entry for warehousing that the goods were imported at Mumbai Port and it was transhipped to the said unit at Surat, which is a customs station. Therefore as the goods were imported at Mumbai port, the DGCEI officers of Mumbai has jurisdiction to issue show cause notice. Imposition of penalty - Under Section 112, and/or 114A of the Customs Act, 1962 - Conspiracy to defraud by indulging in selling duty free imported materials in the local market and forge of documents - Held that: Shri Ganatra is the master mind of the entire episode therefore, he has been imposed the penalty of such quantum as was warranted by Adjudication Authority. Penalty raised on other appellants is reduced by considering the role of the dealers. - Decided partly in favour of appellant
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