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        Customs

        2005 (1) TMI 529 - AT - Customs

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        CESTAT Mumbai: Penalties Waived for Importers in Customs Act Case The Appellate Tribunal CESTAT, Mumbai waived penalties of Rs. 12 lakhs on one individual and Rs. 15 lakhs on another for concealing imported goods without ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              CESTAT Mumbai: Penalties Waived for Importers in Customs Act Case

                              The Appellate Tribunal CESTAT, Mumbai waived penalties of Rs. 12 lakhs on one individual and Rs. 15 lakhs on another for concealing imported goods without filing a Bill of Entry under Section 112 (i) of the Customs Act, 1962, as no misdeclaration was found.


                              The Appellate Tribunal CESTAT, Mumbai waived the pre-deposit of penalties of Rs. 12 lakhs on Shri Pravin Gupta and Rs. 15 lakhs on Shri Ravi Divecha imposed under Section 112 (i) of the Customs Act, 1962. The penalties were imposed for involvement in concealing imported goods without filing a Bill of Entry, but since no misdeclaration occurred, the penalties were waived pending appeals.
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