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2013 (10) TMI 181 - AT - CustomsDiscretionary Power - Confiscation of Goods – Penalty u/s 112 of Customs Act - The adjudicating authority had used his discretionary power to come to reasoned conclusion not to confiscate the goods, relying upon the judgment of the KESORAM RAYON Versus COLLECTOR OF CUSTOMS, CALCUTTA [1996 (8) TMI 109 - SUPREME COURT OF INDIA ] - the confiscation of the goods was a discretionary power and which had been invoked by the adjudicating authority cannot be called in question in the facts and circumstances of this case - Since there was no confiscation order of the capital goods, non-imposition of penalty under Section 112 of Customs Act 1962 also seems to be correct - the order was correct, legal and does not suffer from any infirmity. The goods become liable for confiscation under Section 111(o) of the Customs Act, 1962 for violation of the provisions of Notification No.140/91 Cus (Now Notification No.52/2003 Cus.) read with the provisions of Section 61 of the Customs Act, 1962 - Taking into consideration the fact of payment of full duty together with interest - a lenient view to be taken as regards confiscation of the impugned goods and also regarding imposition of penalty - Decided against Revenue.
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