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2018 (4) TMI 1255 - AT - CustomsFocus Product Scheme - it was found by the Department that the licence was issued against the fake shipping bills - Penalty - Section 129A(iii) of the Customs Act, 1962 - Held that: - similar consignment was imported by M/s Singh World Versus CC, New Delhi [2017 (5) TMI 858 - CESTAT NEW DELHI], where it was held that appellants have purchased the licence from the market for import of the goods being the vigilant buyer and penalty not warranted. As the facts and circumstances are identical in the instant case and, more particularly, the license is common for both the consignments imported by them, the assessee - Appellants are entitled to get the relief on the principle of equity before the law. Penalty set aside - appeal allowed - decided in favor of appellant-assessee.
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