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2017 (11) TMI 492 - CESTAT NEW DELHISmuggling - RAMs - Gold Bars - penalty - whether the provisions of Section 111(d) and 111 (m) can be invoked under the circumstances of the present case for confiscation of the goods, resulting in imposition of penalties under Section 112 and Section 114AA ibid on the appellants? - Held that: - It is an admitted fact on record that the DRI officers intercepted the goods before filing any document in respect of the imported goods by the concerned persons. Since none of the appellants had signed any document for the purpose of obtaining a licence or for the purpose of importing the goods, it cannot be said that any fraudulent practice was adopted by the appellants for illegal importation of goods, which were liable for confiscation. Thus, it is obvious that the provisions of sub-section (d) of Section 111 ibid do not get attracted for confiscation of the goods. Since the appellants are no way concerned with the goods or making any declaration in respect of the imported goods, the provisions of Section 112(a) and 114AA ibid cannot be invoked against them for imposition of penalties. Appeal allowed - decided in favor of appellant.
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