Home Case Index All Cases Customs Customs + AT Customs - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 1116 - AT - CustomsLevy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - branded shoes - counterfeit goods or not - violation of the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 - HELD THAT:- Admittedly the Appellant had not filed any Bill of Entry and thus he is not the importer, as defined in Section 2 (26) of the Customs Act. Thus, the Appellant cannot be said to have violated any provision of Section 111 of the Customs Act, and thus not reliable to any penalty under the provisions of Section 112, as he has not done or committed any act which would render the goods reliable to confiscation. The conduct of the Appellant is also dubious, and not clean. In spite of having knowledge that the goods dispatched by the Shipper vide aforementioned Bill of Lading, being not as per order and containing counterfeit goods, being a regular importer it was his duty to cooperate with Customs and inform suo moto regarding the nature of the goods dispatched by the Shipper, and also of his intention of having abandoned the same goods. The goods were lying in the port after unloading by the shipping line for about three months, and neither the Appellant had filed any Bill of Entry nor had given any intimation of his decision to abandon the goods. It was only when physical examination was taken by opening the seal of container on 05.08.2014, the Customs department found regarding the misdeclaration, both as regards quantity and description. The penalty under Section 117 of the Act is upheld - the quantum of penalty is reduced from ₹ 50,000/- to ₹ 20,000/- - appeal allowed in part.
|