9911796707
|
Home
Issues: Appeals against penalty and redemption fine imposed under the Customs Act, 1962 for unauthorized re-export and violation of import regulations.
Analysis: 1. Appeal by M/s. Greenways: - M/s. Greenways, as container agents, faced penalties for attempting unauthorized re-export of a container in violation of the Customs Act, 1962. - A penalty of Rs. 2,50,000/- was imposed under Section 114 of the Act, along with a redemption fine of Rs. 20,000/- to avoid confiscation of the container under Sections 113 (d) and 113 (g). 2. Appeal by M/s. United: - M/s. United, the shipping agent responsible for filing the import general manifest, was penalized with Rs. 5,00,000/- for breaching the Act's provisions. 3. Hearing and Arguments: - The appeals were heard in Kolkata with legal representation for both appellants and the respondent. - Appellants argued no malice, acting on shipping company's advice, while the respondent justified penalties due to re-export violation. 4. Judgment: - The container involved was being re-exported without proper authorization, containing stepper equipment consigned to a party who did not clear the goods. - Goods required an import license, were mis-declared, and imported illegally, rendering them liable for confiscation under Section 111 of the Act. - Importers failed to repatriate foreign currency for the goods, indicating violations of import regulations. - Penalties on both appellants were upheld, but reduced to Rs. 1,25,000/- for M/s. Greenways and Rs. 2,50,000/- for M/s. United, with the redemption fine of Rs. 20,000/- confirmed. 5. Conclusion: - The judgment confirmed penalties for unauthorized re-export and import violations while adjusting the penalty amounts for the appellants based on the circumstances of the case.
|
