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2017 (12) TMI 459 - AT - CustomsPenalty u/s 114AA of the CA, 1962 - imposition of penalty on the ground that the premises of the appellant showed that the goods were clandestinely diverted by him to M/s. ESS ESS Traders, which were imported under the cover of Bill of Entry dated 29.11.2012 - Held that: - it cannot be said that the appellant had provided certain false or incorrect material in relation to such import. Further, the Department was also in doubt as to the persons, who were actually filed the Bill of Entry for assessment purpose - Since contradictory stand has been taken by the Department at page 13 and at page 16 in the adjudication order, it cannot be said that the appellant is the importer of the goods and has made false declaration in context with the subject import - penalty set aside - appeal allowed - decided in favor of appellant.
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