Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1209 - AT - CustomsPenalty u/s 117 on CHA license holder - unclaimed consignment - misdeclaration of goods - Held that: - The appellants has failed to discharge his obligations under the Board’s circular No.9/2010 dated 8.4.2010. Thus, the appellant has not discharged his duties to verify the KYC norms. For clearance of the present container, the appellant was not involved. When it is so, then levy of the penalty is looking on the higher side. By keeping in mind the doctrine of equality, justice and good conscious, penalty reduced to ₹ 15,00,000/-. Appeal allowed - decided partly in favor of appellant.
|