Home Case Index All Cases Customs Customs + HC Customs - 2018 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 168 - HC - CustomsPenalty u/s 112 of CA and u/s 114AA of CA - misdeclaration of goods - Held that: - The appellant does not dispute and accepts that he wanted to take delivery of the consignment and was present outside the clearance gate with the gate pass. It is also not disputed that the consignment was mis-declared and was not imported by M/s Rajdhani Crafts, Jaipur. Contents and value of the consignment is not challenged. The appellant also has accepted that he had also made a request for transportation of the goods and that he had prior knowledge and information about the mis-declaration of the goods and the actual contents - penalty u/s 112 upheld. Penalty u/s 114AA - Held that: - The appellant had used the false and incorrect gate pass and had caused to be used the said false declaration, statement and document - penalty upheld. Appeal dismissed - decided against appellant.
|