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2018 (10) TMI 42 - AT - CustomsPenalty u/s subsections (a) and (b) of Section 112 of Customs Act, 1962 - Smuggling - Confiscation - Penalty - Held that:- A reading of the provisions indicates very clearly that they are under different domains. Whereas subsection (a) envisages an action of commission or omission in relation to the goods which would render the goods liable for confiscation under Section 112 of Customs Act, 1962; Subsection of (b) of Section 112 envisages certain act concerning the goods, therefore, it has to be understood that both the provisions are in a different spheres of operation. The learned Commissioner has erred in putting both the subsections together while imposing penalty. It was incumbent on the part of the adjudicating authority to clearly satisfy the offence of each of the persons involved and then to apply the penalty provisions as the commissions or omissions by the respective persons may invite - the matter has to go back to the original authority for appreciating the facts vis-ŕ-vis penal provisions and to pass a suitable order. Imposition of penalty on truck owners/drivers - Held that:- As the case itself is remanded back for a fresh consideration on the issue of imposition of penalties, it would not be proper at this juncture to pass a judgment on part of the order. Appeal allowed by way of remand.
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