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2016 (9) TMI 315 - HC - CustomsRestoration of the Redemption fine imposed earlier - section 125 of the Customs Act, 1962 - Held that: - The Court notes that the Order-in-Original in this case did not make the ultimate purchaser i.e. the Respondent herein liable for payment of duty. The duty liability was fastened on to the first purchaser - the reduced amount of redemption fine upheld. Restoration of penalty - Held that: - As far as the deletion of the penalty is concerned, the Department has failed to prove the involvement of the Respondent in the illegal import of the car in question - deletion of penalty upheld. Appeal rejected - decided against Revenue.
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