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2018 (11) TMI 1164 - AT - CustomsLevy of penalty for abetting - Penalty u/s 114 of the Customs Act, 1962 - Smuggling - “Murate of Potash” (MOP) - restricted item - attempt to export MOP out of India in the guise of industrial salt - detention of consignments - Held that:- It is brought out from the evidence that appellant has issued invoices and that there was no physical transaction or delivery of goods which were raised in the invoices - Although, it may be true that by such invoices the exporter was able to indulge in fraudulent export, the involvement of the appellant in mis-declaration of the goods is not brought out. Though penalty is attracted for abetment, imposition of penalty of ₹ 4 lakhs is on the higher side and requires to be reduced - appeal allowed in part.
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