Home Case Index All Cases Customs Customs + AT Customs - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 316 - AT - CustomsPenalty- The issue involved in all these appeals before us is, whether penalties under Section 112A of the Customs Act, 1962 is imposable on the appellants in the facts and circumstances of the case. Held that- The reliance placed by the SDR has no support to him, as in that case the appellants were having knowledge of mis-declaration before clearances of the goods. Whereas, the reliance placed on by the advocate for the appellants support their contention and we are also with agreement that when the appellants were not having any knowledge of bogus/forged licenses during the process of clearances of goods, the appellants are not liable to any penal action. With this observation, we allow all the appeals with consequential relief to the appellants, if any.
|