Home Case Index All Cases Customs Customs + AT Customs - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 443 - AT - CustomsJurisdiction - import of goods without Import Export Code (IEC) - whether the adjudicating authority is empowered to examine the matter and come to a conclusion that the contravention is not sufficiently of grave import as to warrant confiscation and with its consequent detriment in terms of section 125 and section 112 of CA, 1962? - Held that: - An IEC does not purport to be a licence to import goods. It can be acquired by a simple procedure and is generally applied for by regular importers. A causal importer may not be sufficiently aware of the requirement that code is to be procured - The adjudicating authority has taken note of the circumstances and has taken the stand that this is a remediable lapse. Even if the goods were confiscated, it was open to the adjudicating authority to allow redemption on nominal fine and to impose nominal penalty. In the absence of any special commercial advantage derived from import without a code, fine and penalty is not likely to be anything other than nominal - appeal rejected - decided against Revenue.
|