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2018 (10) TMI 1082 - CESTAT ALLAHABADPenalty u/s 114(i) of the Customs Act, 1962 - Smuggling - Red Sanders - prohibited item - Held that:- The learned Commissioner in para 71 of the impugned order has correctly observed that the Appellant, Shri Dinesh Panwar has not merely acted as a Customs House Agent but acted as an authorized signatory of the exporting firm - further the goods which were to be exported were prohibited goods. Therefore, in view of above, Appellant, Shri Dinesh Panwar, has violated the provisions of Section 114(i) of the Customs Act, 1962. However, in the given facts and circumstances of the case, the penalty imposed appears to be on higher side and, therefore, same is reduced from ₹ 5,00,000/- to ₹ 50,000/- - penalty upheld - quantum reduced. Penalty on Shri Abad Ahmed and Shri Saddam Ahmed - Held that:- Both Shri Abad Ahmed and Shri Saddam Ahmed have taken godown on rent, where the Red Sander Wood, which is prohibited item, were found stored - they have not done any act violating the provisions of the Customs Act - penalty not warranted. Appeal allowed in part.
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