Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 36 - AT - CustomsPenalty u/s 114AA of CA, 1962 - The case of the Revenue is that the goods were declared with highly inflated value in order to claim ineligible draw back and the appellant’s role, attracted penal provisions - Held that: - The only reason for imposing penalty under Section 114 AA of the Act as could be seen from the original order is that the appellant was in regular contact with Shri Jamuna Prasad and in fact provided him G. Card details. This by itself will not establish the role of abetting in the shipment of consignment in question. The shipping bills were not filed by the appellant and hence, there is no evidence to show that he is part of shipment, which was apparently initiated and processed by Shri Jamuna Prasad. There is no justification to impose penalty in absence of substantive evidence of abetting in shipment of improper consignment - penalty set aside - appeal allowed - decided in favor of appellant.
|