Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 147 - AT - CustomsImposition of penalty u/s 112(a) of the CA, 1962 on CHA - misdeclaration as to the country of origin and evasion of Anti-Dumping duty - penalty was imposed on the appellant on the ground that the CHA had not bothered to check the authenticity and the genuineness of the declaration in the invoice and the Bills of Entry and simply put their signature on the Bills of Entry as the importer s Agent as per section 46(4) of the Act, 1962 - Held that: - Section 112(a) provides that any person, who in relation to any goods does or omits to do any act, which act or omission, would render such goods liable to confiscation under section 111 or abets the doing or omission of such an act, shall be liable to a penalty - In the present case, there is no material available on record that the appellant CHA was involved with the importer of the allged offence committed by the importer. In absence of the material evidence on record to show that the CHA connived with the importer in misdeclaration with intent to evade payment of duty, penalty on CHA u/s 112 is unwarranted. Appeal allowed - decided in favor of appellant.
|