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2018 (2) TMI 957 - AT - CustomsPenalty on Shri Radheshyam Rander u/s 112 (a) and 112 (b) of the Customs Act, 1962 - 100% EOU - violation of import condition - detailed investigations carried out revealed that M/s. STC had diverted the raw silk imported duty free illegally into the domestic market in gross violation of the provisions of the EOU scheme - Held that: - the detailed and timely investigation carried out by DRI has unearthed the illegal activities of M/s. STC. It was found that M/s. STC has diverted the duty-free imported silk goods in total violation of the EOU Regulations - investigations further clearly established the role played by Shri Radheshyam Rander in abetting such diversion by procuring the goods from M/s. STC and disposed of the same for a commission of 3.5%. Considering the role played by Shri Radheshyam Rander, he is liable for penalty under Section 112 (a) and 112 (b) of the Customs Act, 1962 - quantum of penalty reduced. Appeal allowed in part.
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