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2018 (11) TMI 1401 - AT - CustomsClandestine removal - made ups and ready to wear garment like shirts, ladies night wear - seizure of said goods - Held that:- As regard the goods were intercepted in the bus of the appellant M/s SCCPL at check post. It is clear that the goods were intended to be taken out from SEZ premises, however the goods were not cleared out of SEZ, therefore, no liable to duty at that stage - However, since, there was attempt of clandestine removal, the goods were correctly liable for confiscation. Hence, the confiscation of the goods i.e. 789 pieces of readymade garment and consequential redemption fine is upheld. Confiscation of the goods at the premises of Maruti Trading Company and Ashok Industries - Held that:- As per reconciliation provided by the appellant, the goods shown to have purchased by both the units are well within the duty paid goods cleared by M/s. Saffire Clothing Co. Pvt Ltd. Moreover, there is no evidence of movement of goods without payment of duty from SEZ to M/s. Maruti Trading Company and Ashok Industries. Since, there is physical checking at the check post and no evidence was found that any goods over and above the goods recorded, which were cleared on payment of duty were found, it cannot be said that the goods found in the premises of M/s. Maruti Trading Company and Ashok Industries is a clandestine removal from the appellants company - In the present case the goods were seized from premises of Maruti Trading Company and Ashok Industries, therefore, the confiscation and redemption fine against the appellant is illegal and incorrect - neither the goods found in premises of M/s Maruti Trading Company and Ashok Industries was liable to confiscation nor it is attract duty as same was not proved to have been cleared clandestinely from the premises of the M/s SSCPL therefore, the demand on the goods seized from the Maruti Trading Company and Ashok Industries is set aside. Penalty on employees - Held that:- Majority of demand is set aside, moreover the employees are not beneficiary against any offence committed, if any - the employees are not liable for penalty. Appeal allowed in part.
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