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2017 (1) TMI 208 - AT - CustomsImport of second hand machinery - Digital Multifunction Print and Copying Machines - amendment in the Foreign Trade Policy by which the goods have become restricted for import and from that date, prior licence from the DGFT required for import of these restricted goods - Held that: - import of these machines required licence from the DGFT which was not taken by the appellant. Therefore, the appellants have violated the provisions of Foreign Trade Policy and the Commissioner vide the impugned order has rightly passed the order of confiscation and thereafter given an option to redeem the goods on payment of fine of ₹ 13,00,000/- u/s 125 of the Customs Act 1962 and also imposed penalty of ₹ 6,00,000/- u/s 112(a) of the Customs Act, 1962. The Commissioner (Appeals) has considered all the evidence on record and has come to a right conclusion and in my view, the redemption fine and the penalty imposed by the Commissioner is not excessive and does not warrant any interference by this Tribunal - appeal dismissed - decided against appellant.
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