Home Case Index All Cases Customs Customs + AT Customs - 2021 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 639 - AT - Customs100% EOU - Levy of penalty u/s 112 of the Customs Act - allegation of of conniving in disposal of imported Ball bearings through a shop situated in Kashmiri Gate - validity of levying penalty when confiscation itself has been set aside - HELD THAT:- It is clear from the provisions of section 112 of Customs Act, that confiscation of goods is a necessary and pre-requisite condition for imposition of penalty. The appellant has also submitted that the proceedings against the main accused in the case of M/s Bhagwati International were set aside as far as the confiscation of goods alleged to have been sold through different shops located in New Delhi. The seizure having been vacated, imposition of penalty would not survive, as held in the case of MUNILAL MEHRA VERSUS COMMISSIONER OF CUSTOMS (ADJ.), MUMBAI [2008 (1) TMI 167 - CESTAT MUMBAI]. Appeal allowed - decided in favor of appellant.
|