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2018 (8) TMI 1119 - AT - CustomsImposition of penalties - whether the appellants were having knowledge of the contents of consignment which was to be exported by the exporter or not? - Held that:- The appellants were having no knowledge of the contents of the consignment to be exported. It is the appellants who themselves have detected the consignment and intimated to the Custom Department that the consignment is carrying some suspicious goods, therefore, it was 100% examined - penalty u/s 114 is not imposable. No proceedings were initiated against the custom broker. In that circumstances, as Revenue itself is of the view that the appellants are not to be punished under CBLR. Therefore, no penalty can be imposed on the appellant under Section 114 of the Customs Act, 1962. Appeal allowed - decided in favor of appellant.
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