Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 456 - AT - CustomsSeizure of consignment - Baggage Rules - illegal exports or not - packet containing 193 posters of Maldives Airlines - imposition of penalty u/s 117 of CA - HELD THAT:- The packet containing 193 posters of Maldives Airlines was being handed over to Rasheed who was flying to Maldives and this quantity is not a prohibited quantity and moreover the value of the same was only 19,300 - Further the learned AR did not convince me that the said baggage is not a bona fide baggage and is in violation of the Baggage Rules. He has not been able to point out which Rule has been violated in the present case - Moreover, nothing has been brought on record against the appellant so as to involve him in the illegal export. There are no justification for imposing the penalty of ₹ 5,000/- on the appellant under Section 117 of the Customs Act - penalty set aside - appeal allowed - decided in favor of appellant.
|