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2018 (6) TMI 818 - AT - CustomsQuantum of penalty u/s 114 of CA - The original authority had imposed penalty of ₹ 8,500/- under section 114 of the Customs Act, 1962 which was enhanced to ₹ 3,74,786/- by Commissioner (Appeals) - export of 24 cartons of goods of “goat finished upper leather” - it was reported that the samples do not satisfy the norms as there was absence of protective coating - Held that:- Only in a few items the defect of not having protective coating was detected. The appellant has sought return of the goods for reprocessing the same for the purpose of exporting. It is explained by the appellant that the defect occurred due to mistake at the end of the job worker. The appellant ought to have ensured that the goods fulfilled the conditions as per the Public Notice. The appellant cannot shift the blame on the job worker. Taking note of the entire facts, the imposition of penalty of ₹ 3,74,786/- is on the higher side - penalty reduced to ₹ 8,500/- - appeal allowed in part.
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