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 1055 - AT - CustomsDifference in weighment of export goods - Advance license scheme - export fulfillment obligation - appellant filed shipping bill on 27.01.2016 for export of these ‘Stainless Steel Seamless Pipes’ by declaring a weight of goods as 33.478 MT. However, on actual weighment the goods were found to be 30.740 MT, thus there was a difference of 2.738 MT - Confiscation - penalty - HELD THAT:- Appreciating the fact that such consignments were being exported in fulfilment of the export obligation, and the weight declared by the appellant was found to be slightly on the higher side and there being no difference in the earlier consignments and appreciating the fact that such difference was only 10%, there is no justification for the confiscation of goods or imposition of penalty. Appeal allowed - decided in favor of appellant.
|