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2018 (3) TMI 362 - AT - CustomsConfiscation - penalty u/s 112 (a) of CA - wrong invoicing by the supplier - Held that: - the airway bill does give correct number of pieces. It is also a fact that the consignment was subjected to open and examination at which time this discrepancy was not noticed. At the same time, an important aspect is that the appellant themselves came forward, after the goods had been cleared out of charge, to inform the customs authorities that they had in fact received excess quantity of goods. This attests to their bonafides. Jjustice should be accorded to the appellant by setting aside the order of confiscation as also setting aside the modified penalty amount of ₹ 25 lakhs imposed on the appellant. Appeal allowed - decided in favor of appellant.
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