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2017 (12) TMI 904 - AT - CustomsImporter of goods - unclaimed consignment - SCN’s issued in this regard, were adjudicated vide order dated 27.02.2014, holding that Sh. Loveleen Sawhney is the importer of impugned goods and by his acts of omission and commission, has rendered such goods liable to confiscation under Section 111(f), (l) and (m) of the CA, 1962 - penalty - Held that: - Since Sh. Loveleen Sawhney has not filed any documents in respect of clearance of the imported consignments. Thus, he cannot be termed as ‘importer’ under Section 2(26) of the Customs Act, 1962 - Department has not adduced any concrete evidence that the appellants have active participation or role in illegal importation of the subject goods in question. Penalty set aside - appeal allowed - decided in favor of appellant.
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