2022 (11) TMI 603 - AT - Customs
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - demand of duty u/s 45(3) of Customs Act, 1962 - imposition of penalty for allowing removal of containers without proper customs clearance - confiscation of goods - HELD THAT:- As per the OIO No.78721/2020 dated 29.12.2020 duty amount of Rs.22,77,047/- was confirmed. On the very same investigation, the respondent was issued SCN under the Handling of Cargo Regulations, 2009. The said SCN was adjudicated, and OIO No.79248/2021 dated 29.01.2021 was passed wherein a penalty of Rs.50,000/- was imposed on the respondent. It is submitted that the respondent has paid the duty as well as the above penalty and is not contesting these issues any further. In para-7 of the impugned order passed by the Commissioner (Appeals) it is noted that respondent has paid up the entire duty demanded as well as penalty imposed by the original authority.
In spite of payment of duty and penalty, the Commissioner (Appeals) has directed for remand for the matter on the basis of the judgment of the Hon’ble Apex Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN.
The direction to remand the matter is totally unnecessary and uncalled for. Therefore, the impugned order directing the matter to be remanded to the original authority in the light of decision of the Apex Court in the case of Canon India Private Ltd. is set aside - appeal allowed - decided in favor of Revenue.