Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 177 - AT - CustomsPenalty - Evasion of duty - Held that: - when the breach of law is patent from record, penalty of ₹ 4,50,000/- (Rupees four lakh fifty thousand only) imposed on the appellant under section 112(a) of the Customs Act, 1962 appears to be reasonable and there shall be no interference by the Tribunal - Section 114AA is applicable when documents are falsified with conscious knowledge to cause evasion. In this case, appellant s questionable modus operandi and oblique motive demonstrated its involvement in causing evasion - On the basis of evidence, material facts and attendant circumstances, it is considered proper that any leniency in reduction of penalty will be a bonus to breach of law and that shall be an inspiration to the perpetrator of offence - Appeal dismissed.
|