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2016 (7) TMI 145 - CGOVT - CustomsImport of electronic goods & cigarettes in a baggage - attempt to walk through green channel without declaring the goods - habitual offender - confiscation and redemption fine - Held that:- Government opines that any oral submission made before the adjudicating authority will be a material piece of evidence. In View of the specific admission made by the applicant before the adjudicating authority, Government is inclined to hold that the applicant attempted to walk through green channel without declaring the impugned goods that too in commercial quantity. The impugned electronic goods had been rightly confiscated by the adjudicating authority under Section Ill(d), (l), (m) of the Customs Act, 1962 and allowing them on payment of redemption fine which also renders the applicant liable for imposition of penalty under Section 112(a) of the Act, ibid. He is also a habitual offender. Government therefore, finds no merit in the plea of the applicant to set aside the redemption fine and personal penalty. - Decided against the applicant.
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