Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 831 - AT - CustomsSmuggling - red sanders - confiscation - penalties - Held that: - Incidence of seizure of the red sanders by the investigation also brought role of Shri Prabhakaran who lent his CHA licence to Shri Litheesh to aid and abet smuggling of red sanders. Both the appellants could not detach themselves from the smuggling racket. Plea of both the appellants that they were innocent could have received consideration had they brought out the illegal act to the knowledge of Customs. But they did not. The proceeding under the Customs Act, 1962 is quite different and independent of any proceeding under CHALR 2004. Appellants when failed to detach themselves from the offence and endangered the interest of Custom, they were required to be dealt under the Act. Their role was also contributory to the confiscation of smuggled goods. Therefore imposition of penalties of ₹ 5,00,00/- on each of them does not appear to be unreasonable when their role in abetting and aiding smuggling was proved by investigation successfully. The law of Customs has object to curb mischief against Customs and deter smuggling. Preponderance of probability is always in favour of Revenue. The appellants in this case were intimately connected with the smuggling racket without ascertaining the identity of exporter and owner of IEC. No authorization was obtained by them to file shipping bill. Evidence came to light proving their predetermined mind to cause loss to the exchequer - appeal dismissed - decided against appellant.
|