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 →

M/s Shri Rajan Arora, M/s Ranabir Enterprises Versus CC, New Delhi (ICD Tkd)

2017 (3) TMI 589 - CESTAT NEW DELHI

Penalties u/s 112 (a) of CA, 1962 - imposition on the ground that the appellants have abetted an illicit transaction by the importer during the course of import of cargo vide bill of entry No. 7346736 dated 10/07/2012 of M/s Friends & Company - Held that: - for imposition of penalty u/s 112, there should be a clear evidence to the conclusion that the appellants by their specific act or omission of any act, abetted the illegal importation of the offending goods - Admittedly, there is no evidence .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e importation of cargo, is not sufficient - penalty set aside - appeal allowed - decided in favor of appellants. - Customs Appeals No. 51010 and 51069 of 2015 (SM) - Final Order No. 51936-51937/2017 - Dated:- 22-2-2017 - Shri B. Ravichandran, Member (Technical) Shri Somesh Arora, Advocate - for the appellants. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER These two appeals are against common impugned order dated 05/01/2015 of Commissioner of Customs, New Delhi. 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

Shri Rajan Arora) to transact business with the customs. The transaction of documents with the customs is through one Form- G holder working under the supervision of Shri Rajan Arora, in New Delhi. The impugned bill of entry was filed by M/s Ranabir Enterprises acting as CHA. Later on an investigation conducted by the customs officers with reference to consignment covered by the said bill of entry, revealed undeclared refrigerant gases which are restricted for import. Investigations were carried .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

culars to fulfill the KYC norms of the importer should be submitted to them within two days. Since the particulars were not forthcoming from the importer they wrote a letter to the customs on 12/07/2012 indicating that they are withdrawing from transaction with the said bill of entry in the absence of satisfactory KYC norms supplied by the importer. On 13/07/2012, the containers were examined and found to contain the said offending goods. The learned Counsel submitted that though they filed 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

in the impugned order. The appellants cannot escape the liability when they had filed the clearance documents with the customs. The declaration in the bill of entry is not correct with reference to actual cargo. The contravention in the import will necessarily bring the liability of the appellant for penalty. 4. Having heard both the sides and upon perusal of the appeal records, I note that the impugned order imposed penalties on these two appellants under the provisions of Section 112 (a) of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty, is the appellants act of filing the bill of entry. Admittedly, at the time of filing the bill of entry the appellants did not get all the required documents to fulfill the KYC norms of the importer. Such act may attract proceedings, if at all, under the regulations for licensing of a CHA. For penalty under Customs Act, 1962 it is apparent that mere filing of bill of entry, without the knowledge or a role in the importation of cargo, is not sufficient. Even otherwise in the present case it is .....

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