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2016 (8) TMI 926 - AT - CustomsImposition of penalty - Classification of imported goods - import of small quantity of housing by courier connectors housing made of plastics bonafide mistake on the part of courier agency to avail exemption in small quantity of import of housing immediate discharge of duty with interest on recognition Held that: - Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. The appellant pleaded that it is a mistake on the part of courier to routinely claim of such exemption based on the description in the invoice. However, such claim of ineligible exemption has happened over a period in respect of many consignments. Even if it is agreed that the appellant missed to recognize wrong claim of exemption in their consignment, it is unacceptable that it can happen in respect of so many consignments penalty reduced to ₹ 10,000 decided partly in favor of appellant.
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