Home Case Index All Cases Customs Customs + AT Customs - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 510 - AT - CustomsPenalty u/s 112 (a) and 114 (AA) of the Customs Act, 1962 - import of the mis-declared goods - under-valuation - illegal import - Whether the appellant was actively involved in the import so as to be liable to be imposed penalty on him? Held that:- On going through the details of phone calls between the appellants and co-noticee, namely Shri Deepak Kumar Rishi and Shri NK Singh reveals that these phone calls were made during the period 29.09.2011 till 10.10.2011 whereas in this case, the import has been done on 27.10.2011 - Moreover, as per the statement of Shri Deepak Kumar Rishi, he made a phone call to the appellant on 31.10.2011 stating about the examination of the said goods and the details of the branded goods. There is no record of the phone call made by Shri Deepak Kumar Rishi on record for 31.10.2011. The case record for the period 29.09.2011 to 10.10.2011 cannot be the basis to impute the appellant in illegal import - Merely on the basis that the appellant is a CHA whose license has been suspended in some other case cannot be the basis to implicate the appellant in the case in hand. In these circumstances, in the absence of any evidence against the appellant, no penalty can be imposed under Section 112 (a) and Section 114 (AA) of the Act. Penalty set aside - Appeal allowed - decided in favor of appellant.
|