Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 683 - CESTAT KOLKATAPenalty u/s 114 (i) of the CA, 1962 - smuggling - red sanders - prohibited goods - absolute confiscation - Held that: - the appellant, a Merchant Exporter, had entered into a contract with a stranger Shri P.K. Tiwari, and therefore, the penal responsibility would be shifted on the appellant as the stranger is absconding - It is noted that the appellant attempted to export the goods upon dealing with a stranger, Shri P.K. Tiwari without verifying the antecedents and the penal consequence thereon would be upon the appellant. The submission of the Ld. Counsel that the appellant had informed the Customs authorities is an incidental nature and could not establish the innocence of the appellant. Therefore, the imposition of penalty on the appellant is justified - the imposition of penalty upon the appellant is upheld subject to the amount of the penalty is reduced to ₹ 15,00,000/- - decided partly in favor of appellant.
|