Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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The CESTAT allowed the appeal and set aside the impugned order insofar as it enhanced the penalty. The Tribunal held that the appellant failed to submit the requisite documents within the thirty-day period, thereby contravening the Customs (Provisional Duty Assessment) Regulations, 2011, but confined the issue as narrow and consistent with prior Tribunal precedent. The adjudicating authority's imposition of a composite penalty of Rs.15,000 was held adequate to meet the ends of justice; the Commissioner (Appeals) erred in enhancing the penalty. Accordingly, the enhancement was quashed and the adjudicating authority's penalty of Rs.15,000 stands; appeal allowed.
The CESTAT allowed the appeal and set aside the impugned order insofar as it enhanced the penalty. The Tribunal held that the appellant failed to submit the requisite documents within the thirty-day period, thereby contravening the Customs (Provisional Duty Assessment) Regulations, 2011, but confined the issue as narrow and consistent with prior Tribunal precedent. The adjudicating authority's imposition of a composite penalty of Rs.15,000 was held adequate to meet the ends of justice; the Commissioner (Appeals) erred in enhancing the penalty. Accordingly, the enhancement was quashed and the adjudicating authority's penalty of Rs.15,000 stands; appeal allowed.
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