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2022 (2) TMI 1021 - AT - CustomsLevy of penalty u/s 112(a) of the Customs Act, 1962 and under section 114AA of the Customs Act - importers of Melamine - evasion of anti-dumping duty by over valuating the goods imported from China - HELD THAT:- A Division Bench of the Tribunal in SHAFEEK P.K., KERALA VERSUS CC, COCHIN [2015 (9) TMI 1257 - CESTAT BANGALORE], after placing reliance upon a decision of a learned Member of the Tribunal in CK. KUNHAMMED VERSUS COLLECTOR OF CENTRAL EXCISE & CUSTOMS [1992 (3) TMI 199 - CEGAT, MADRAS] observed that the provisions of the Customs Act would extend only to the whole of India and could not be made applicable to a resident of Dubai - Division Bench of the Tribunal in GURU ELECTRONICS SINGAPORE PTE LTD. VERSUS COMMR. OF CUS., BANGALORE [2008 (9) TMI 808 - CESTAT, BANGALORE] also observed that since the provisions of the Customs Act extend only to the whole of India, proceedings against a company which is incorporated abroad cannot be sustained. The learned Member also noted that the appellant had subjected to the jurisdiction of the Customs Act upon notice having been sent under section 108 of the Customs Act and concluded that penalty was rightly imposed - though the Division Bench decision of the Tribunal in Shafeek P.K. and the decision of a learned Member of the Tribunal in C.K. Kunhammed had been placed, which decisions clearly held that at the relevant time the Customs Act extended only to the whole of India and not beyond the territorial jurisdiction of India, but a contrary view was taken. It appears that the amendment made in section 1(2) of the Customs Act with effect from 29.03.2018 was not brought to the notice of the learned Member. The binding decision of the Division Bench of the Tribunal in Shafeek P.K. could not have ignored. In view of the Division Bench decision of the Tribunal, it has to be held that the Customs Act prior to 29.03.2018 was applicable only to the whole of India and not beyond the territorial jurisdiction of India. Penalty, therefore, could not have been imposed upon the appellant under section 112(a) of the Customs Act - Appeal allowed.
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