Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 109 - AT - CustomsPenalties u/s 112(a) and 114AA of the Customs Act, 1962 - it was alleged that appellants have concealed the facts regarding actual weighment and providing of correct description of the imported goods from the Customs department - Held that:- Sections 112(a) and 114AA of the Act provides for imposition of penalty for improper importation of goods and use of false and incorrect material respectively. Sections 112(a) of CA - Held that:- In the instant case, it is an admitted fact that the goods in question were confiscated under Section 111(l) and 111(m) of the Act and the same were redeemed on payment of redemption fine. Thus, it is not in dispute that for the wrongful acts and deeds, the goods were rendered liable for confiscation and accordingly, the provisions contained in Section 112 of the Act are satisfied for imposition of penalty - however, the quantum of penalty reduced. Penalty u/s 114AA of CA - Held that:- In absence of any specific findings with regard to sign / using of any declaration, statement or document, the provisions of Section 114AA of the Act cannot be invoked for imposition of penalties on the appellant - penalty set aside. Appeal allowed in part.
|