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Case Law Details

Case Name : D.J. Import (Prop-Harpreet Singh) Vs Commissioner of Customs (CESTAT Delhi)
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D.J. Import (Prop-Harpreet Singh) Vs Commissioner of Customs (CESTAT Delhi)

 So far as penalty under Section 117 is concerned, CESTAT find that the conduct of the Appellant is also dubious, and not clean. In spite of having knowledge that the goods dispatched by the Shipper vide aforementioned Bill of Lading, being not as per order and containing counterfeit goods, being a regular importer it was his duty to cooperate with Customs and inform suo moto regarding the nature of the goods dispatched by the Ship

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