9911796707
|
Home
Issues involved: Duty determination, penalty imposition, confiscation of goods, liability of partners, ignorance of individuals involved.
Duty Determination: The Commissioner demanded duty of Rs. 9.92 lakhs from Swem Industries based on the market value of imported yarn, but the appellants argued that the assessable value under Section 14 of the Customs Act should be considered. The Tribunal agreed, stating that duty should be determined in accordance with Section 14, not market value, leading to a redetermination of the penalty imposed on the firm. Penalty Imposition: The penalty of Rs. 1.00 lakh imposed on Fahod Safi Motiwala, a partner of Swem Industries, was set aside by the Tribunal. It was noted that penalty on a partner cannot be imposed in addition to the penalty on the firm, as per Tribunal precedents. Confiscation of Goods: The Commissioner had ordered the confiscation of three tempo vans loaded with foreign-origin yarn, owned by different individuals. However, the Tribunal found that these individuals, including the drivers, were not aware of the illegal nature of the goods being transported, leading to the setting aside of the penalty and confiscation orders. Ignorance of Individuals Involved: The drivers and owners of the tempo vans intercepted by authorities claimed ignorance about the illegal transportation of yarn from Swem Industries. The Tribunal accepted their lack of awareness and set aside the penalties and confiscation orders, allowing the appeals and directing a redetermination of duty payable by Swem Industries.
|
