Home Case Index All Cases Customs Customs + AT Customs - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1348 - AT - CustomsSmuggling of televisions of sizes 32” and above - illegal import of Vitamin ‘C’ - illegal attempt to export contrabaned in the form of Red Sanders Wood - penalties - Held that: - the allegations made against the appellants are not borne by the evidence on record. Since appellant’s name does not figure in any of the fraudulent imports identified by DRI, we find no justification for the penalties imposed on the above four persons - penalties set aside. Penalty u/s 112/114AA on CHA - it was alleged that they facilitated custom clearance of imports made by Shri BK Goyal in the name of different importers - Held that: - the allegation is not specific to any Bill of Entry identified against the appellant. In the absence of specific allegation, the charge of facilitation of illegal import cannot be sustained against the appellants - penalties set aside. Penalties on M/s Shriniwasa Roadways P Ltd, Sh Nagendra Mishra, Shri Shriniwas Bansal - Smuggling - illegal import - Held that: - the appellants have admitted to the transportation of 43 containers from Calcutta to Delhi through CONCOR. It further stands admitted that they have booked the consignments showing their name as consignor on behalf of fictitious firms - the appellants have to be held responsible for facilitating the illegal import carried-out by Shri BK Goyal and Shri Rahul Goyal - penalties upheld. Penalty on Shri PK Ralli - Held that: - the active role played by Shri PK Ralli in the scheme of illegal import under the direction and scheme of master-minded Shri BK Gpyal stands established - penalty upheld. Appeal allowed in part.
|