Home Case Index All Cases Customs Customs + AT Customs - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 498 - AT - CustomsMisdeclaration of export goods - prohibited goods - Brown Chick Peas - non-Basmati Rice - coriander seeds - Held that: - admittedly there was mis-declaration in respect of description as also quantity of the goods. There is no explanation by the appellant as to why the Chick Peas were not declared as brown Chick Peas by them and as to why non-Basmati rice was declared as Basmati rice - Further no explanation is coming forward from the appellant as regards the excess quantum of Coriander seeds - the confiscation of the goods in question is justified. Redemption fine - penalty - Held that: - redemption fine is to an event of 30% and there is no discussion about the margin of profit in the said goods. In the absence of the same, the quantum of redemption fine seems to be on the higher side and accordingly the same is reduced to 20% in toto of the value of the goods - the penalty imposed upon the exporting firm does not seem to be on the higher side and is accordingly maintained. Penalty on the Director - Held that: - the exporting firm has already been penalized and as such separate imposition of penalty on the Director would not be justified. Appeal allowed in part.
|