Case Law Details
K. Natarajan Vs Commissioner of Customs (CESTAT Chennai)
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Chennai recently addressed a case involving the imposition of a penalty under Section 112(a) of the Customs Act, 1962. The case, “K. Natarajan vs. Commissioner of Customs,” pertained to the import of Chinese mobile phones.
1. Background of the Case: The case revolves around the penalty proceedings initiated against the appellant under Section 112(a) of the Customs Act, 1962. The penalty in question amounted to Rs. 50,000.
2. Suspected Mis-Declaration of Goods: The case was initiated based on information suggesting that Chinese-made mobile phones were being imported by mis-declaring them as branded items. The consignments were examined at the Air Cargo Complex in Meenambakkam, Chennai, and discrepancies were found.
3. Allegations and Investigation: The investigation revealed that the consignment was declared to contain 116 packages with 6,475 pieces of Chinese mobile phones, imported by M/s V J Enterprises, Chennai, and sold by M/s. UNI Trade, Hong Kong. The bills of entry were filed by the appellant, who was a Customs House Agent (CHA) operating under the name M/s. Accurate Clearing and Shipping Agencies.
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