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2016 (2) TMI 207 - CESTAT NEW DELHI

2016 (2) TMI 207 - CESTAT NEW DELHI - TMI - Demand of duty and levy of penalty - Import of fire crackers from China - restricted items - The appellants imported certain consignments of fire crackers by mis-declaring the same and on being importation, the goods were examined, they were found to be fire crackers which is a restricted item which can be imported only on the strength of license L 8. As the appellants were not having license L 8 , therefore, these goods were absolutely confiscated. It .....

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ellants are in appeal against the impugned orders for limited purpose for reducing the penalty imposed on them under section 112 A and 114 AA of the Customs Act, 1962. 2. The facts of the case are that the appellants are involved in importation of fire crackers from China which is a restricted item and can be imported through license issued by DGFT License Form L8. The appellants imported certain consignments of fire crackers by mis-declaring the same and on being importation, the goods were exa .....

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/2015 vide adjudication order No. 85/2013 dated 30.12.2013, the adjudicating authority has imposed the penalty of ₹ 2 lakh and Rs.One lakh under section 112 A and 114 AA of the Act respectively. Whereas in all other cases, the penalties on the appellants have been imposed of ₹ 8 lakh and ₹ 5 lakhs under section 112 A and 114 AA of the Customs Act, 1962 respectively. Therefore penalties imposed on the appellant is on higher side and same may be considered to be rational in all t .....

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