Home Case Index All Cases Customs Customs + AT Customs - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 682 - AT - CustomsConfiscation as prohibited goods - Seizure of silver oak wood - Re-export allowed on payment of redemption fine and imposed penalty under Section 112(a)(i) of Customs Act, 1962 - Held that:- by following the ratio laid down by Apex Court in the case of Collector of Customs, Bombay Vs. Elephanta Oil and Industries Ltd. [2003 (1) TMI 108 - SUPREME COURT OF INDIA] and followed by Hon'ble High Court of Madras in the case of Chennai Marine Trading (P) Ltd. Vs. Commissioner of Customs (Seaport - Import), Chennai [2014 (9) TMI 326 - Madras High Court], the appellant is directed to deposit ₹ 50,000/- towards redemption fine and entire amount of penalty and make prayer for re-export since mis-declaration surfaced on record. Such mis-declaration required the public exchequer to incur cost seeking report from the forest department. Also mis-declaration being found to be deliberate, imposition of penalty of Rs. One lakh is uninterfered. - Decided partly in favour of appellant
|