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2017 (12) TMI 1181 - AT - CustomsRedemption fine - penalty - license not obtained from D.G.F.T for export of certain consignment of graphite equipments - Held that: - Imposition of redemption at the rate of 15% of the value assessed in each case may considered to be justifies - So far as the penalty is concerned, that is imposed to deter contravention of law since No such imposition shall be bonus to the evader and an incentive to break the law So far as penalty imposed on the employee of the appellant in Appeal No.C/472 is concerned he is found to be General Manager-Marketing of the appellant. Keeping in view that the main appellant was an artificial person being a Company, infraction of law is only possible with the human intervention. Accordingly, role of General Manager-Marketing in exporting goods without licence calls for levy of penalty. Ld. Authority was rightly imposed penalty on him. Appeal allowed in part.
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