Home Case Index All Cases Customs Customs + AT Customs - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 928 - AT - CustomsJurisdiction to issue show cause notice - proper officer - confiscation under Section 11(l)(m) & (d) of the Customs Act - imposition of penalties - bank guarantee of ₹ 2 lakhs submitted at the time of provisional release, appropriated towards reduction fine of equal amount - mis-declaration of goods - lighting fixture - Section 28(1)(b) read with Section 124 of the Customs Act, 1962 - Held that: - the decision in the case Mangali Impex Ltd. Vs. Union of India & others [2016 (5) TMI 225 - DELHI HIGH COURT] is relied upon. The show cause notice is issued prior to the amendment of Act of 2011, with effect from 08.04.2011. The show cause notice issued by the Joint Director-DRI is without jurisdiction - appeal allowed - decided in favor of appellant.
|