Home Case Index All Cases Customs Customs + AT Customs - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 439 - AT - CustomsSmuggling - red sander logs - prohibited goods - allegations raised against both these appellants are that they did not obtain the KYC details of the exporter - Held that: - Commissioner has observed that the appellant had requested for permission for outsourcing the services of transporting the goods. Pending such application, the offence had occurred. That since the appellant had sought permission for outsourcing the transportation with effect from8/2015 and as they had already taken necessary steps to comply with the provisions of the Regulations, there is no violation of the Regulations - main allegation being no complying with KYC norms and there being no allegation of direct involvement, in the alleged offence - the confiscation of the container in the present case is unjustified and requires to be set aside. The penalties imposed on M/s. Bhavani Shipping Services India Pvt. Ltd. as well as the confiscation of the container and the redemption fine imposed requires to be set aside - penalty imposed on M/s. Sea Port Lines (India) Pvt. Ltd. is also set aside. Appeal allowed - decided in favor of appellant.
|