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2021 (4) TMI 525 - AT - CustomsTerritorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs Act, 1962 - import of confectionery items from Dubai - Allegation of under valuation by DRI - error in not relying on th decision of Larger Bench of this Tribunal in M/S SEVILLE PRODUCTS LIMITED VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2021 (3) TMI 775 - CESTAT NEW DELHI] - appellant is located in Dubai, outside of India and having no office in India - HELD THAT:- It was inquired from the ld. A.R. about the decision of the Larger Bench on this issue by this Tribunal passed in 2021. The ld. A.R. fairly accepted that he is not aware of the decision. It is very unfortunate that the departmental officers appearing before this Court are not updated with the latest judgments of this Tribunal. As there is a decision of the Division Bench of this Tribunal which is against the Revenue, but the ld. A.R. said that he will rely on the decision of the Single Member Bench of this Tribunal, which is in their favour, but he will not rely on the decision of the Division Bench which is having higher value in the eyes of law. The said act of the ld. A.R. cannot be appreciated at all being an officer of the court. It is expected from the officer of the court to assist the court. As section 1, sub section (2) of the Customs Act, 1962 admittedly is having jurisdiction in only within whole of India and its territories and cannot be extended beyond India and the appellant is located outside of India, therefore, no penalty can be imposed on the appellant under Customs Act, 1962 - appeal allowed - decided in favor of appellant.
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