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Issues:
Challenge to order of the Commissioner of Customs - Confiscation of imported tyres and imposition of penalties. Analysis: The appellants contested the order of the Commissioner of Customs, which involved the confiscation of 3090 old and used tyres imported by a company, along with the imposition of penalties on various parties. The contention was that the imported tyres required a license for clearance, as per the Import & Export Policy and related regulations. The statements of the appellants were recorded during the proceedings. One appellant claimed to be a power of attorney and denied knowledge of new tyres mixed with the old ones, while another mentioned being instructed by a representative of the importing company for clearance and subsequent resale in the Indian market. However, the Adjudicating authority failed to attribute specific knowledge or role to the appellants regarding the licensing requirements for the imported goods. The Tribunal noted that the Commissioner's decision to impose penalties based on general omissions without establishing the appellants' awareness of the licensing obligation was insufficient. Consequently, the penalties imposed on the appellants were deemed unjustified, leading to the setting aside of the impugned order and the allowance of the appeals.
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