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2015 (5) TMI 160 - CESTAT CHENNAIPenalty u/s 112(a) - Detention of goods - Imposition of redemption fine and penalty - Held that:- The appellant being a console agent, filed transshipment bill of entry of transfer of goods to FTWZ on 16.04.2012 before amendment of the bill of entry in the name of the consignee importer. They have voluntarily disclosed. A show cause notice was issued to the importer and the appellant for imposition of penalty under Section 114AA for confiscation and penalty under 112 (a) of the Customs Act. On perusal of the findings of the order at para 61 & 62, I find that the adjudicating authority has held that there is no allegation in the notice that the console agent has made any false declaration, statement or document, merely filing bill of entry before SEZ with revised documents furnished by the supplier is not sufficient enough to impose penalty on them under Section 114AA of the Act. The adjudicating authority has dropped the penalty under Section 114AA of the Act, but imposed penalty under Section 112 (a) of the Act. Considering the findings of the adjudicating authority that there is no false declaration by the console agent and they have only filed the bill of entry and dropped the penalty under Section 114 AA of the Act, there is no justification for imposition of penalty under Section 112. The impugned order imposing penalty on the appellant under Section 112 (a) of the Customs Act is not sustainable and set aside to that extent - Decided in favour of assessee.
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