GUNJAN SHARMA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Present appeal has been filed under Section 130 of the Customs Act challenging the final order No. C/A/55930/2017-CU(DB) dated 18th August, 2017 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi in Custom Appeal No. C/56324/2013, whereby it directed the Appellant the Customs House Agent, to pay reduced penalty of Rs. 15,00,000/-.

(2.) The questions of law framed in this appeal are as follows:-

(3.) The relevant facts of the present case are that on 27th March, 2012, the Customs Officers examined container No.HDMU 6480486 (for which no Bill of Entry had been filed) and found that it contained fire crackers. The container had been lying at the Inland Container Depot, Tughlakabad, New Delhi for almost two months. On visiting the address given in the Importer Exporter Code (IEC) of the importer, M/s Planet Overseas, it was discovered that the premises did not exist at the given address.