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Issues involved: Appeal against penalties imposed under Section 112 of the Customs Act.
Summary: The Revenue filed appeals against penalties set aside under Section 112 of the Customs Act. The case involved the recovery of mobile handsets of third country origin from an individual, with the Revenue alleging ownership by another individual. Penalties were imposed but later set aside by the Commissioner (Appeals) due to lack of evidence of smuggling. The Revenue contended that both individuals were liable for penalties under Section 112, relying on Section 106 of the Evidence Act. However, the respondents argued they were not involved with the goods and were not party to the confiscation proceedings. As the goods were confiscated separately, they claimed no penalty could be imposed. The Revenue sought penalties under Section 112(b) for involvement with goods liable for confiscation, but the lack of evidence of smuggling led to the dismissal of the appeals. In conclusion, the Tribunal found no evidence of smuggling and upheld the decision to set aside the penalties, as the goods were not restricted items and freely traded in India. The appeals were dismissed, and the impugned order was upheld.
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