Case Law Details
K Kiran Tyres Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore recently ruled on the case of K Kiran Tyres Vs Commissioner of Customs, involving the illegal import of goods without a valid license. The appellant imported used tyres with a forged license, leading to confiscation of goods and imposition of fine and penalty.
The case turned on the validity of the import license used by K Kiran Tyres. The appellant was found to have acted on the advice of a fraudulent consultant, which led to the importation of goods under a forged license. While the appellant was not found to be knowingly involved in fraudulent activity, the tribunal held the goods liable for confiscation due to illegal import without a valid license. The tribunal also reduced the redemption fine from Rs.18,72,000/- to Rs. 5 lakhs and set aside the penalty.
The case is notable as it demonstrates the strict penalties for illegal importation, even in cases where the importer may not have intentionally committed fraudulent activity. It also underlines the necessity for businesses to ensure the validity of their import licenses to avoid legal and financial repercussions.
FULL TEXT OF THE CESTAT BANGALORE ORDER
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