2026-VIL-1578-CESTAT-DEL-CU
  1. Home
  2. 2026-VIL-1578-CESTAT-DEL-CU

CUSTOMS CESTAT Cases

Customs – Smuggling of ozone depleting substance and imposition of penalties – Appellant collected import documents related to import of goods declared to contain consumer goods like table napkin papers and decorative items in two containers and handed them over to the Customs House Agent who filed Bills of Entry. Upon examination by Directorate of Revenue Intelligence, it was discovered that prohibited R-22 gas, an ozone depleting substance, was concealed in the containers in addition to declared goods. The appellant was found to have conspired with the defacto importers and agreed to facilitate clearance of the contraband – Whether the appellant, by merely collecting and handing over import documents to the Customs House Agent without making, signing or using any declaration, was liable to penalties under Section 114AA and whether the DRI had jurisdiction to issue Show Cause Notice for recovery of duty under Section 28 of the Customs Act – HELD – Although the appellant contended that he merely facilitated collection and handing over of documents and did not participate in making, signing or using any declaration during the course of business under the Act, the tribunal relied on findings in the earlier order that the appellant had conspired with the defacto importers and agreed to facilitate clearance of prohibited goods in return for cash consideration, thereby playing a serious role in the smuggling of R-22 gases – The penalties imposed on the appellant were fully justified – On the jurisdiction issue, the Directorate of Revenue Intelligence officers, when appointed as customs officers and assigned relevant functions under Notification No. 44/2011, are competent to issue Show Cause Notice for recovery of duty under Section 28 of the Customs Act, thereby rejecting the plea for want of jurisdiction – The order imposing penalties is upheld and the appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?