Home Case Index All Cases Customs Customs + AT Customs - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 669 - AT - CustomsImposition of penalty - Section 112 of the Customs Act, 1962 - Confiscation of goods - Import of duty free goods under Import Passbook Scheme and diverted the same to local market - defrauding the Government of its legitimate revenue of Customs duty - Held that:- the proceeding of demand of duty and confiscation was made against the main party M/s. Orient Arts & Crafts, wherein finally the demand of duty and confiscation was dropped, accordingly the present appellant is also not liable for penalty under Section 112 of the Customs Act, 1962. - Decided in favour of appellant
|