Home Case Index All Cases Customs Customs + AT Customs - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 737 - AT - CustomsConfiscation - reduced quantum of redemption fine and penalty - want of IEC code for import of raw materials by the appellant for Railway Project, Government of India - HELD THAT:- It is only a venial breach at the most, which is also for no fault of the appellant, as the appellant had made application for IEC number in proper time. The delay in grant of IEC number is wholly attributable to the Government of India , Department of Foreign Trade, Ministry of Commerce. Accordingly, the appellant had produced the IEC code before the Addl. Commissioner of Customs/Adjudicating Authority, before passing of the adjudication order and prayed for amendment in the bill of entry as per the provisions of Section 149 of the Customs Act. The order of confiscation is bad. Accordingly, the confiscation and redemption fine are set aside. The penalty imposed under Section 112(a) is reduced to ₹ 1,000/- - Appeal allowed - decided in favor of appellant.
|