CESTAT imposes penalty for Sale of Gas Cylinder without scrapping as per Gas Cylinder Rules, 2004

G N Ship Breakers Vs C.C.-Jamnagar(prev) (CESTAT Ahmedabad) Appellant have sold /disposed of the cylinder without scrapping it which is mandatory as per the Gas Cylinder Rules, 2004. For contravention of provisions, the appellant was rightly imposed penalty under section 112(a) of Customs Act, 1962. Appellant imported the vessels which contained the Gas Cylinder and they have sold 290 cylinder to Minaz Gulamabbas Firsta. It is their submission that they had given to Minaz Gulamabbas Firsta for scrapping however, since Minaz Gulamabbas Firsta has sold it as such. The submission of the appellant...