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2018 (8) TMI 1471 - CESTAT HYDERABADPenalty u/s 112 (a) of Customs Act, 1962 - Smuggling - automobile tyres were sought to be imported under the guise of chappals - Held that:- Though the shipping line Manager has stated that he was contacting the appellant on his mobile number, it is not indicated in the said statement that it was in respect of the declarations to be made on IGM or in respect of the disputed consignment - It is also to be noted that no role is attributed to the appellant herein and no bill of entry is filed by appellant so as to allege any mis-declaration. In the absence of anything to indicate that appellant played any role in importing tyres in the guise of chappals, the provisions of Section 112 (a) of Customs Act, 1962 are not attracted - appeal allowed - decided in favor of appellant.
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