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2020 (5) TMI 643 - AT - CustomsImposition of Redemption Fine and Penalty - non-submission of installation certificate within 6 months and further extension of time not sought from the Customs - violation of conditions of the N/N. 97/2004 - HELD THAT:- Admittedly, in the present case, the appellant has violated the conditions of the notification no.97/2004 dt. 17/09/2004. Further, the imported goods were not installed within 6 months and no application for extension of time was submitted to the Customs as per the condition of the notification. Further, the Commissioner (Appeals) after considering all the submissions of the appellant has come to the conclusion that the appellant has violated the condition of the Notification No.97/2004 and consequently has imposed redemption fine of ₹ 50,000/- and penalty of ₹ 5000/- on the appellant under Section 112(a) of the Customs Act, 1962. Thus, there are no infirmity in the imposition of redemption fine and penalty in the facts and circumstances of the case since the appellant has not complied with the conditions of the notification No.97/2004 dt. 17/09/2004 - appeal dismissed - decided against appellant.
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