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2018 (4) TMI 1701 - AT - CustomsImposition of penalty u/s 112 of Customs Act, 1962 and section 114AA of Customs Act, 1962 - smuggling of gold - contravention of the prohibition on import of gold through the courier mode - HELD THAT:- It is ironical that a proceeding for imposition of penalties under section 112 and section 114AA of Customs Act, 1962 has travelled beyond the ingredients mandating such penalties to render a finding on adherence to obligations and requirements under Courier Imports and Exports (Clearance) Regulations, 1998 which, contrary to a validation in accord with the prescriptions of section 112 and 114AA of Customs Act, 1962, are entirely outside the jurisdiction of the original authority and the first appellate authority. Reliance on those provisions and the rendering of a finding that would, in the hands of the appropriate jurisdiction authority, lead to penal action under the Regulations supra vitiates the invoking of the penal provisions under Customs Act, 1962. Indeed, note cannot but be taken of the categorical finding by the original authority that the transgression of M/s Poonam Courier Pvt Ltd was a manifestation of folly rather than deliberate connivance with the smuggling. Note is also taken of the absence of evidence that would justify the finding of deliberate involvement on the part of the various noticees - an integral requirement for invoking of section 112 and section 114AA of Customs Act, 1962. Admittedly, the statements are bereft of such indictment. Considering the lack of any evidence other than statements that that are also not inculpatory, the penalties under section 112 and section 114AA are not sustainable - penalties do not sustain - appeal allowed - decided in favor of appellant.
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