Home Case Index All Cases Customs Customs + AT Customs - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 18 - AT - CustomsLevy of penalty under Section 114(3) and 114AA - confiscation of goods - improper export of goods - appellant contested the show cause notice inter-alia stating that the country of destination and port of despatch also changed as per the buyer’s request - bar on export of readymade garments to UAE for availment of duty drawback or not - HELD THAT:- Admittedly the goods were not available for confiscation, hence the order of confiscation is bad and accordingly order of confiscation is set aside. Further, in the facts and circumstances of the case, the order of confiscation being set aside, the penalty under Section 114(iii) is also set aside, as this penalty is not imposable in absence of confiscation. So far penalty under Section 114AA is concerned, it is found that the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs, which amounts violation of provisions of Section 114AA - in view of the facts and circumstances, upholding the penalty under this Section the penalty is reduced to Rs.2,00,000/-. Appeal allowed in part.
|