Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2000 (8) TMI 874

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order, the Commissioner of Customs, Calcutta has confiscated the Raw Silk imported by the appellants with an option to them to redeem the same on payment of redemption fine of Rs. 15.00 lakhs. Apart from this, personal penalty of Rs. 5.00 lakhs has also been imposed upon the appellants.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eement in question. As the goods were not cleared and remained at Calcutta Port, the same were seized by the Customs Officers on the ground that they were smuggled into India. Subsequently, after issuance of the show cause notice, the Commissioner of Customs vide his Order, confiscated the goods. 3. Thereafter, M/s. Great Wall i.e. the foreign supplier, approached the Honourable High Court....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s passed by the Commissioner. 4. It is the grievance of the appellants on the basis of the above facts, that they were not the actual importers of the goods in question, but agreed to purchase the goods subject to the permission granted by the Customs Authorities themselves. The authorities even at the time of granting permission knew that they were not possessing any licence for the purpo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Customs Authorities, no penalty should be imposed upon them. 5. The above contentions of the learned Advocate, Shri Razzack for the appellants, were countered by Shri V.K. Chaturvedi learned SDR who supported the Order of the Commissioner. 6. After giving our careful consideration to the issue before us, we find that it is an admitted fact that Raw Silk is a restricted item....