Home Case Index All Cases Customs Customs + HC Customs - 2009 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 111 - GUJARAT HIGH COURTPenalty has been imposed on the person just for directing the transporter to load the vehicle from the factory premises – neither the role of the respondent is specified nor the nexus with the manufacturing unit is established - nothing contrary is available on record to show that the respondent had either knowledge or had reason to believe that the goods in question were liable for confiscation – tribunal rightly deleted the penalty imposed on respondent u/s 112[b] of the Customs Act, 1962
|