TMI Blog2007 (1) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : S.L. Peeran, Member (J)]. The appellant is challenging imposition of penalty in the impugned OIO No SIB 20/05, dated 15-6-2006 to an extent of Rs. 1.20 lakhs under Section 112 of the Customs Act. The appellants imported consignment certain goods for which they have not placed orders. Therefore, they abandoned the goods and pleaded that penalty is not leviable. In such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is not to be levied. Therefore, the Tribunal in the cited judgments clearly held that when goods have been abandoned and totally relinquished, penalty is not leviable under Section 112 of the Customs Act. Therefore, the levy of penalty is not justified. The same is set aside by allowing the appeal with consequential relief if any. (Pronounced and dictated in open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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