Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Nand Kishore Versus Commissioner of Customs (Exports) , New Delhi

2017 (1) TMI 337 - CESTAT NEW DELHI

Absolute confiscation - Baggage rules - Imposition of penalty u/s 112 of the Customs Act, 1962 and section 117 of the Act - reason for imposition of penalty on appellant was that consignment received by the postal authorities bore the name of the appellant along with his address. - Held that: - The appellant in his very statement has denied his connection with the said goods. There is virtually no other evidence brought by the Revenue to show that it was the appellant who had ordered for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oods with the appellant. - Penalty set aside - absolute confiscation upheld - appeal allowed - decided in favor of appellant. - Customs Appeal No. 51710 of 2014 - Final Order No. 56198/2016 - Dated:- 21-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Shri V S Negi, Advocate for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER Per Archana Wadhwa (for the Bench) The challenge in the present appeal is to imposition of penalty of ₹ 15 la .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the appellant. The said parcel declared to contain Food and was without any declared value. The said intercepted parcel was examined by the Customs officers on 26.3.2013 and found to contain four verities of steroids / stimulants used for strengthening the muscle and providing strength thereto. The said parcel was seized by the Customs Officer on 26.3.2013 and representative samples of all the varieties were drawn. (ii) that on the information of the Deputy Commissioner of Customs, FPO that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt summons were issued to the appellant who entered appearance. Statement dated 1.4.2013 of the appellant was recorded under Section 108 of the Customs Act, 1962. On being enquired about the said seized post parcels the appellant expressed surprise over it and denied having imported these parcels and further in his statement inter alia stated that somebody has misused his name and address, that he denied ownership over the parcels, that once in 2009 he visited Thailand as a tourist but he does n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/ article had been delivered to the aforesaid addressee at this window and no request had been entertained in respect of above referred parcels. (v) that the samples were tested at the National Dope Testing Laboratory, Jawaharlal Nehru Stadium, New Delhi who confirmed that the contents were as per wrappers of the said goods. Report was also called from Drug Authorities who reported that as per Drugs and Cosmetics Rules, a person can not hold large volume of drugs for personal use without physic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

concerned with the goods inasmuch as neither he is the importer nor has he ordered for the same and neither does he know the consignor of the goods. The said facts were disclosed by the appellant in his very first statement and accordingly, he contended that somebody has misused his name and address inasmuch as the goods from the postal authorities can be claimed or delivered as window clearance. 4. The above statements of the appellant were not found favour with by the adjudicating authority w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

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


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version