2017 (1) TMI 587

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.... appellant. Rep. by Shri K. Poddar, DR for the respondent. Per V. Padmanabhan: The present appeal is directed against the order dated 31.08.2012 passed by the Commissioner (Exports), New Delhi, in which a penalty of Rs. 5 lakhs stands imposed against the appellant under Section 114 of the Customs Act, 1962 for alleged improper exportation of the goods. The appellant undertook the broadcas....

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....the Adjudicating Authority took the view that failure to furnish GR-form for the export of goods renders the goods as prohibited goods, which are liable for confiscation under Section 113(d) of the Customs Act, 1962. No redemption fine was imposed since the goods were not physically available for confiscation. However, a penalty of Rs. 5,00,000/- was imposed under Section 114 for contravention of ....

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....uty for organizing the broadcast of the Common Wealth Games, 2010. The broadcast arrangements for the Common Wealth Games were organized by the appellant by entering into agreements with a consortium of companies. A perusal of such a contract reveals that it was the responsibility of the entities forming the consortium to import all the necessary equipments and re-export the same on conclusion of ....