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2018 (3) TMI 1261 - AT - CustomsViolation of actual user condition - Diversion of imported goods in Local Market - goods intended for the purpose of N/N. 150/94 - Confiscation - Held that: - the diversion of goods under the garb of Naval clearance stands accepted by Shri Hemant Shah and Shri Kirit Kamdar in their statements dt. 28.10.97 and 04.11.97 wherein they have categorically stated that the diverted goods were sold in the open market. Further the goods are exempted from duty in terms of N/N. 150/94 - Cus only when the goods are procured by the Government of India or shipped on the order of the department of Govt. of India - None of the conditions of the notification has been followed by the Appellant firms. Extended period of limitation - Held that: - This is a clear case of evasion of duty by frauds. However the demands beyond the period of five years are not sustainable. Confiscation - redemption fine - Held that: - since the goods are not available therefore there is no ground to confiscate the same and therefore no redemption fine can be imposed. Penalty u/s 112 (a) and u/s 114 (ii) of CA - Held that: - the Appellants have played active role in claiming illegal benefit of exemption by diverting the goods - Also penalty under Section 114 (ii) of the Customs Act is imposable for the violations committed by the Appellants - penalties upheld. Appeal disposed off.
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