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2016 (11) TMI 900 - AT - CustomsImposition of redemption fine and penalty - confiscation of approximately 105 cartons (pallets) of Nylon Filament Yarn - offending goods - whether the appellant assessee is able to co-relate the confiscated goods to the duty paying documents i.e. Bill of Entry or otherwise? - Held that: - the appellant has failed to prove that the goods which are confiscated were duty paying goods. On perusal, we find that the invoice has raised by the supplier of the goods indicates vessel name as ‘SIAM BRIDGE V-S105’. All the documents like invoice, packing list and certificate issued by the manufacturer of the said goods indicate the same vessel name while Bill of Entry which is produced before us indicates the vessel name and as “Kota Parwira-V-10”. We hold that the appellant is unable to co-relate the duty paid nature of the goods. In the absence of any evidence to indicate that the confiscated goods were of the duty paid nature, we hold that the impugned order is correct, legal and does not suffer from any infirmity - appeal rejected.
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