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2017 (1) TMI 869 - AT - CustomsImposition of penalty on officers who are inspector and superintendent and importer - absolute confiscation of Lead Scrap, prohibited and restricted item - it is alleged that officers failed to perform their duties and importer imported prohibited item - Held that: - the Original Authority has held that there is no evidence on record to justifying penalty under Section 112 and that the Officers have neither connived nor indulged in the fraudulent act and that the charges, made out against them, are not explicit and the only ground made out is that they ought to have examined the containers fully and discovered discrepancies - He further held that since the SCN proposed imposition of penalty under Section 112 of Customs Act, 1962 against the two Officers, the provisions of Section 117 of Customs Act, 1962 were not invokable - penalty on officers set aside. The penal provisions, u/s 117 of Customs Act, 1962, is residuary in nature and can be invoked only in the situation when no express penalty is provided, elsewhere in the Customs Act Penalty on importer is held to be justified. Appeal dismissed - decided partly in favor of revenue.
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