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TMI Blog2013 (8) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ine Overseas. (iv) E/S1076 to 10278/13 - M/s. Al-Amin Exports and M/s.Sunshine Overseas. The stay petitions, mentioned at Serial No. (i) & (ii) above, were filed by the Shri Asif Chasmawala against the penalties of Rs. 10 lakhs each, imposed under section 112 of the Customs Act, 1962 and Rule 209A of the Central Excise Rules, 1944, vide Order in original No. 5/MP/2012-13 dated 24.12.2012. Stay petitions mentioned at serial No. (iii) & (iv) above are filed by M/s. Al-Amin Exports (100%EOU) and M/s. Sunshine Overseas (100%EOU), against the penalties imposed upon them under order in original No. 6/Dem/2012 dated 18.12.2012 and OIO No. 7/Dem/2012 dated 20.12.2012. Penalties have been imposed upon them under Section 112A and 114 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that this issue has been decided by this very Bench in the case of M/s. T.S. Makkar and M/s. Sunshine Overseas in the order dated 10.10.2011 (supra), as relied upon by the appellants. In this case, on the issue of penalties both Member (Judicial) and Member (Technical) differed and the issue was referred to the third Member. Point No. 4 of the said reference is relevant and is reproduced below:- 4th Point : Whether in the facts and circumstances of the case, it can be said that Shri T S Makkar did not deal with the goods and therefore is not liable to penalty in view of the decision of the Tribunal LB in the case of M/s. Steel Tubes of India Limited as held by learned Member (Judicial) or it has to be held that he is liable to penalty h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the goods purchased from local market were exported in the guise of goods which were required to be manufactured out of duty free raw materials obtained by the 100% EOU as per the prescribed procedures. The word entry has been defined under Section 2 (16) of the Customs Act, 1962, as follows:- 'Section 2' (16) 'entry' in relation to goods means an entry made in a bill of entry, shipping bill or bill of export and includes in the case of goods imported or to be exported by post, the entry referred to in Section 82 or the entry made under the regulations made under Section 84. 8. From the above definition an entry means the declaration given by the exporter, inter-alia in the shipping bill. At this stage, it is also relevant to menti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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