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2018 (8) TMI 1302 - CESTAT ALLAHABADPenalty u/s 112 (a) & (b) and u/s 114 A of the Customs Act - illegal imports - import of prohibited/restricted item, under concealment alongwith declared goods, iron scrap - Held that:- Praveen Kumar Jain had unknowingly got involved, without understanding that R- 22 gas is a restricted item. Further it appears that he was interested in learning the process of import export business. Had he known that R- 22 gas is a restricted item, and not freely importable, he would not have been present at the time of inspection by the customs. Accordingly the penalties imposed on Praveen Kumar Jain are set aside giving the benefit of doubt. So far National Steel and its proprietor Shri Shreyansh Jain is concerned, from the appreciation of facts on record, it appears that they were not knowing that their IEC code was being used for import of restricted goods. However they have violated the law by allowing the use of their IEC code by others scrupulous persons. Accordingly the penalty imposed is reduced to ₹ 5 Lacs. So far Praveen Bansal is concerned, he is the kingpin in the whole illicit import of R-22 gas. For making super profit, he has practically arranged all the things required. However under the facts and circumstances, the penalty of ₹ 10 lakhs under Section 112 (a) (b) and further penalty under Section 114AA of the Act are reduced to ₹ 3 lakhs each, under each section. Appeal allowed in part.
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