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 723 - AT - CustomsIllegal import - misdeclaration of goods - enhancement of value - as the goods were not properly declared for contents as well as value and accordingly, apart from proposing confiscation of the goods, enhancement of value, notice also proposed penalties on various noticees Held that: - It is a fact that the courier consignment did not contain the necessary statutory details on the pack. The details contained were vague and there was a clear attempt in mis-declaration of high value electronic items to avoid customs duty - Much after interception of cargo, the appellant came forward with invoice and other details claiming ownership of the goods. Even at that time, the appellant could not produce necessary supporting evidence with reference to booking of consignment at Hong Kong and also the reason for invoice dated 15.04.2012 not having full particulars like name etc. of the imported goods. Penalty on custodian - Held that: - The custodian had no prior information about any possible attempt of improper importation of goods through courier service. In any case, the impugned order did not bring out the exact violation committed by the custodian with reference to the present cargo, which will attract penalty under the provisions of Customs Act. The custodian did not file any documents containing improper particulars nor abetted any such improper importation or subsequent clearance - impugned order did not bring any act or omission on the part of the custodian in order to attract a penalty under Customs Act, 1962 - penalty set aside. The appeal filed by M/s. Sardana Enterprises dismissed except for reduction of fine and penalty and the appeal by M/s. Express Industry Council of India allowed. Appeal disposed off.
|