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2019 (8) TMI 1039 - AT - CustomsLiability of the appellant to redemption fine under Section 125 of the Customs Act, 1962 over and above confiscation - penalty u/s 112 (a) ibid - HELD THAT:- As the heading itself points out, the fine i.e., redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means redemption fine is leviable only as an alternative to confiscation. The appellant here in this case has not questioned the confiscation and hence, there is no option available to it. Consequently, there is no question of exercising any option in lieu of confiscation. When the order as to the confiscation remains unchallenged, the importer accepts the order of confiscation and even the exporter offers willingness to accept back (re-export) the consignment, there cannot be any question of redemption fine. Therefore, the redemption fine imposed and upheld by the First Appellate Authority cannot sustain and is accordingly set aside. Penalty under Section 112 (a) of the Customs Act - HELD THAT:- A reading of the above Section makes it clear that the penalty under Section 112 (a) would be imposed in the case of improper importation of goods which has rendered the imported goods liable to confiscation under Section 111 and for this, I am of the opinion that abetment is not a criterion. Apparently, Clause (a) of Section 112 has two limbs – the first being “improper importation of goods by any person who, in relation to any goods..would render such goods liable to confiscation”; and the second limb starts with “or abets the doing or omission or such an act.” Hence, a mere importation that would render such goods liable to confiscation, as indicated above, is sufficient to attract penalty - Penalty upheld. The impugned order as regards the redemption fine is set aside - The impugned order as regards the penalty under Section 112 (a) is modified - appeal allowed in part.
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