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2018 (3) TMI 123 - AT - CustomsPenalties u/s 112(1) of the CA 1962 - it was alleged that the appellant has imported the goods in question having cigarettes and eatables which are not permissible - absolute confiscation - Held that: - it is not coming out that the appellants have claimed themselves to the owner of the said goods although bill of lading is in the name of the M/s Dev International. But it is not coming from the fact that M/s Dev International has imported the said goods or not. The importer is a person who filed the bill of entry. Admittedly, no bill of entry is filed. In that circumstances, Shri Amit Nagi cannot be held of be an importer of the said goods - penalty not imposable - appeal allowed - decided in favor of appellant.
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