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2016 (3) TMI 604 - AT - CustomsImposition of penalty under Section 112 of the Customs Act, 1962 - Acts of omission and commission - Held that:- appellant issued delivery order to a company non- existent without verification and not mentioned in the IGM filed but also did not seek permission from Customs Department for amending IGM's containing names of other consignees. Also, it issued NOC dated 22/2/2007 to non-consignee company on the basis of an undated letter written to it by non-consignee company signed by one Amit whose signature on the said letter differ from the signature of Amit on the letters dated 22/2/2007 addressed to Deputy Commissioner of Custom on which Amit signed under the word "Received" (meaning he received those letters). Therefore, the appellant is clearly covered within the scope of section 112 of the Customs Act, 1962 inviting penalty thereunder. - Decided against the appellant
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