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2007 (3) TMI 500 - AT - CustomsPenalty imposed u/s 112 - Confiscated goods imported under forged DEPB licences - HELD THAT:- It would, however, appear to us that penalty u/s 112 of the Act could not have been imposed in lieu of confiscation of the goods. It is only when the importers are asked to pay fine in lieu of confiscation, that such amount of fine is to be mentioned in accordance with Section 125 of the said Act. We accordingly set aside the “penalties” imposed in lieu of confiscation under the orders-in-original at Item No. 1, while confirming the penalties imposed under Item No. 7 in Order-in-Original (which is the subject matter of Appeal) and also the penalties under Item No. 6 in all the other Orders-in-Original, which are the subject matter of the other appeals. Subject to this modification, the impugned Orders of Commissioner (A) are set aside and the orders-in-original in all these cases stand restored against the respondents. All the appeals are accordingly allowed.
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