Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Shri Nand Ram Versus C.C. (Preventive) , New Delhi

2015 (8) TMI 140 - CESTAT NEW DELHI

Penalty u/s 114 for abetment - Misdeclaration of goods - Held that:- Appellant has confessed in his statement under Section 108 ibid that he contacted Shri Sanjiv Rana to get IE code of a reputed company to export the impugned goods. He was aware that the impugned goods were not auto parts as he had a role in their transport and packing. The impugned goods have been confirmed to be prohibited for exports under the Antiquities & Art Treasure Act, 1972. The statements of Shri Rajiv Gupta and Shri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ich attracts penalty under Section 114 of the Customs Act, 1962. Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, I find that the penalty imposed is neither excessive nor arbitrary or perverse. Therefore, I do not find any reasonable ground warranting appellate intervention in the impugned order - Decided against the appellant. - Appeal No.C/623/2009-CU[SM] - Final Order No.52155-52156/2015 - Dated:- 10-7-2015 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng machine parts. The consignment was booked in the name of M/s. ICI India Ltd. The consignment was brought to the IGI airport air cargo complex from the godown situated at Mahilpar Extension, New Delhi taken on rent by Smt. Rama Jain and the same was managed by Shri Rajiv Gupta, Mayur Vihar Phase-I, New Delhi for storing antiques. The appellant abetted to be attempted export in as much as he along with Shri Rajiv Gupta were taking delivery of the antiques and subsequently getting them packed an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and mis-declaring the goods as auto parts. In his statement recorded under Section 108 of Customs Act, 1962, the appellant admitted that Mr. Rajeev Gupta hired him and told him that both would be packing statues (murtiyan) and auto parts that he contacted Mr. Sanjiv Rana for customs clearance of the impugned goods that he and Mr. Rajeev Gupta were taking delivery of the consignments at petrol pump, that he was managing work of packing consignments in wooden boxes after taking the consignments in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version