Home Case Index All Cases Customs Customs + AT Customs - 2020 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 428 - AT - CustomsEvasion of duty - fraudulent availment of advance authorisation scheme - appellant have been incurring detention and demurrage charges on account of live consignment - case of appellant is that the respondent has imposed exorbitant conditions for provisional release of goods for home consumption - HELD THAT:- There is prima-facie case of malafide on the part of the appellant to claim exemption fraudulently. However, this is not our conclusion on the merits of the case as the detailed investigation is pending. It is also found that the appellant requested for provisional release for re-export of the goods. In that case, a lenient view can be taken. Needless to say that the appellant shall clear the goods on payment of duty as assessed by the Customs - In these circumstances, the appellant deserve for some leniency as regards terms of provisional release of the seized goods. Accordingly, the goods may be provisionally released on furnishing bond of total value with bank guarantee of the amount of 50% of the total duty. Appeal allowed in part.
|