Home Case Index All Cases Customs Customs + AT Customs - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 111 - AT - CustomsConfiscation and Penalty - It is settled law that quoting of wrong Section or not mentions of specific Section of Customs Act, does not vitiate the proceedings - Both the broker as well as Director could not produce any evidence to show that the goods have been legally imported into the country. This obligation rests on them in view of the fact that the goods are notified under Section 123 of the Customs Act 1962 and they have failed to discharge this burden. - confiscation upheld - no duty can be demanded from the appellant in view of the fact that they had procured the goods from the foreign origin from open market without any bill and therefore cannot be treated as importer for the purpose of demand customs duty u/s 28 – since the goods are liable to confiscation – penalty upheld but reduced.
|