TMI Blog2006 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. This appeal is directed against Order-in-Appeal dated 1-12-2004 which upheld the Order-in-Original imposing penalty on the appellants under Section 114A read with Section 112(a) of the Customs Act, 1962. 2. The issue involved in this case is regarding non-applicability of the benefit of Notification No. 56/98-Cus., dated 1-8-98 to the appellants. The appellants imported Gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade thereunder, including those relating to refunds and exemptions from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act. The penalty sought to be imposed on the appellants is on the interpretation of abovesaid section. I find that an identical provision was interpreted by three Judges Bench of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods specified in sub-section (1). 6. A perusal of the said provisions shows that the breach of the provision of the Act has not been made penal or an offence and no power has been given to confiscate the goods. It only provides for application of the procedural provisions of the Central Excises and Salt Act, 1944 and the Rules made thereunder. It is no longer res integra that when the breac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has specifically held that to impose penalty there has to be provision under the Section under which penalty has to be imposed, it may be noted that provisions of Section 3A(4) do not provide for imposition of any penalty for violation of the provisions of Section 3A and the notification issue thereunder. In the absence of any such provision penalty cannot be imposed on the appellants. 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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