Home Case Index All Cases Customs Customs + AT Customs - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 937 - AT - CustomsImposition of penalties - Section 114AA of the Customs Act, 1962 - Export of potassium chloride declaring them as calcium chloride hence, mis-declaration - Held that:- Since Shri Babulal Shantilal Shah and Ms. Preeti Dinesh Shah are not playing any active role in day to day functioning of the firms which sold “potassium chloride” to Shri Balwinder Arora, the penalty cannot be imposed on them under Section 114AA ibid The penalties imposed on Shri Balwinder Arora needs to be reconsidered by the adjudicating authority, as it is found from the show-cause notice that there is a proposition to impose penalty under Section 114(i) and 114(iii) of the Customs Act, 1962. Also the provisions of Section 138B of the Customs Act, 1962 needs to be followed in its letter and sprit by the adjudicating authority before coming to a conclusion. The provisions of Section 138B of Customs Act. The cross-examination sought by other appellants should have been granted in order to arrive at a correct conclusion as to of the appellants were aware of the facts or otherwise. - Matter remanded back
|