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2020 (4) TMI 356 - AT - CustomsReduction in quantum of redemption fine and penalty - Confiscation - import of restricted item - mobile phones with batteries - HELD THAT:- Non procurement of certificates for the batteries was a bonafide and inadvertent mistake on the part of the appellant. In any case, he had subsequently produced the certificate and as such had made good the lapse, if any. In such a scenario, imposition of penalty upon the appellant is not justified. The same is accordingly set aside. Confiscation of batteries - HELD THAT:- Admittedly the same were without a certificate, though under a bonafide belief. As such, their confiscability has to be upheld. However, appreciating the facts and circumstances of the case, the redemption fine is reduced to ₹ 50,000/-. Appeal allowed in part.
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