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Penalty for Smuggling Battery Scrap Through Un-notified Route: CESTAT Allahabad
Case Law Details
- Case Name
- Raj Kumar Singh Vs Commissioner of Customs (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Raj Kumar Singh Vs Commissioner of Customs (CESTAT Allahabad)
CESTAT Allahabad held that penalty imposable for the act of smuggling of battery scrap by concealing the same with plastic scrap through un-notified route from Nepal. Accordingly, penalty upheld and appeal dismissed.
Facts- The officers of Gorakhpur Customs intercepted a vehicle bearing registration no. UP 55 T 2566 on the Basti-Bansi route near Rudhauli. The driver of the vehicle Shri Afzal Khan (Appellant-1) produced tax invoice No. 14 & 16 both dated 12.01.2014 issued by M/s Bunty Scrap Suppliers, Bansi, Siddharthnagar, whose...
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