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2015 (2) TMI 264 - KERALA HIGH COURTPenalty u/s 112 - Application of Section 129E - Held that:- Present is a case where penalty has been levied under the order as quoted above. First circumstance in which reference to duty and interest and the factum that goods are not under the control of Customs Authority was not attracted in the present case. A plain reading of section 129E clearly attracts the facts of the present case. The judgment of the Apex Court in Bhavya Apparels [2007 (9) TMI 274 - SUPREME COURT OF INDIA] was a case in which there was payment of duty as well, which facts have already been noted. - Single Judge in the impugned judgment had relied on the above judgment of Apex Court where as in the present case, order was only with regard to payment of penalty. There was no payment of duty involved. When the payment of duty is not involved, the question as to goods were in custody of the department looses its significance. Hence on the above facts the conclusion of the learned Single Judge cannot be sustained. We however, looking into the facts of the present case that the writ petitioner has deposited an amount of ₹ 10,000/-, though belatedly, which was directed by the Appellate Tribunal, and appeal has been reconstituted. We do not find it a fit case where this court may interfere with the discretion exercised by the learned Single Judge by directing reconstitution of the appeal and re-hearing the appeal. - Petition disposed of.
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