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2016 (6) TMI 506 - AT - CustomsImposition of penalty on CHA - Section 117 of the Customs Act 1962 - Difference in number of ladies stitch suits - Held that:- the provisions of section 117 which provides for imposition of penalty on any person who contravenes any provision of the Act or asserts any such contravention and fails to comply with any provisions of the Act. In the present case there is no finding by Commissioner (A) that the appellant abetted with exporter so as to intentionally declare the excess number of ladies suits or as to allow the exporter to claim excess drawback. This seems to be a clear case of human error, wherein 977 suits were mentioned in the EDI as 1977 suits. The said factor would admittedly be incapable of being termed as abetment. As such by extending the benefit of doubt to the appellant who is a CHA only, the imposition of penalty of ₹ 50,000/- is aside. - Decided in favour of appellant with consequential relief
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