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2019 (9) TMI 77 - AT - CustomsImposition of penalty u/s 114 and 114 AA of the Customs Act, 1962 - export of restricted/prohibited item - Muriate of Potash (MOP) - mis-declaration of export goods - Confiscation of goods - HELD THAT:- Considering the fact that it is a case of the clear cut misdeclaration of goods and in the guise of nut and bolts, the appellant sought to export MOP for which licence is required and it was also found that during the investigation, all the documents were fake - In these circumstances, the goods were rightly held liable for confiscation. Penalty - HELD THAT:- Shri Rajnish Kansal is the main person who fabricated the documents and misdeclared the goods - the penalty of Shri Rajnish Kansal is rightly imposed and no leniency is required - however quantum of penalty reduced. Appeal allowed in part.
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