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2016 (8) TMI 830 - AT - CustomsImposition of penalty under Sec 112(a) of the Customs Act 1962 – import of diesel engines – 100% EOU – ITC bond – re-warehousing certificate – Held that: - appellant Natwar Dalmia is not any office bearer of La Grande and has not signed any Customs documents. His statement has also not been recorded by the department. The findings given by the Adjudicating authority is Shri Natwar Dalmia & his family have orchestrated the whole fraud with the sole intention of selling the good. No findings have been given by the Adjudicating authority as to what role specifically Sh. Natwar Lal played which could be penalized under Sec 112(a) of the Customs Act 1962. Penalty if any could have been imposed upon the importer company as per the relied upon case laws – penalty not imposed – appeal allowed – decided in favor of appellant.
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