Home Case Index All Cases Customs Customs + AT Customs - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 18 - AT - CustomsRevocation of Customs Broker License - forfeiture of security deposit - penalty - export of 500 PP bags of goods declared as Organic Herbal Plinth Filing Termiticide - overvalued goods - declared specifications were at great deviance with respect to the specifications mentioned in the tax invoice available with the shipping bills - CHA not verified the premises of the exporter or made him cooperate with the investigation - HELD THAT:- There was no concrete proof of a blame worthy conduct by the appellant to impose penalties. Penalties should not be imposed merely because a legal provision provides for it. It is a discretion of the authority to be exercised judicially and in consideration of all the relevant circumstances, bound by the rules of reason and law. Such action cannot be taken on assumptions and presumptions devoid of concrete facts showing wrongdoing. The impugned order merits to be quashed and is ordered accordingly - Appeal allowed.
|