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2016 (7) TMI 794

Head Note:
Import of silver / silver coins in a baggage - period of stay less than six months abroad - Held that:- Government observes that the liability of the goods for confiscation cannot be ignored on the mere technical ground that the Section 111 of the Customs Act is not mentioned in the concluding para of the show cause notice. Also it is not the case that the respondent was not put on notice regarding the charges against him. In the present case, exact nature of the contravention has been clearly spelt out in the show cause notice.

Government notes that the applicant has also contended that the Commissioner (Appeals) has erred in setting aside the penalty imposed by the original adjudicating authority under Section 112 of the Act, ibid on the grounds that goods are not liable for confiscation. Government observes that Section 111 of Customs Act, 1962 deals with confiscation of improperly imported goods. In this case the original authority has clearly held the impugned goods to be liable for confiscation under Section Ill(d) & (o) of the Customs Act, 1962 but did not order for actual confiscation of the goods as the same were already released to the respondent. Further, in terms of Section 112 penalty shall be imposed on a person involved in acts of omission or commission, in relation to any goods which renders such goods liable to confiscation under Section 111 of the said Act, or abets the same, or acquire possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under the said Section 111.

As Commissioner (Appeals) has erred in holding that the goods have not been held to be liable for confiscation, Government thus holds that penalty is rightly imposed under Section 112 of the Act ibid by the original authority. - Decided in favor of revenue.


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