TMI Blog1984 (6) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962 for making a reference to the High Court on certain points said to be of law arising out of Tribunal s order dated 28-12-1983 in appeal No. CD (Mad.) 522/83. The points raised are : (1) Whether any penalty can be imposed under Section 116 of the Customs Act, 1962 on shorthanded goods when such goods are not chargeable to duty on their import ? (2) Whether on the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been smuggled into the country or had been sold in India or elsewhere ? (7) Whether on the facts and circumstances of the case, the imposition of penalty is warranted (8) Whether the quantum of penalty is not excessive? 2. In respect of the questions (1) and (2) Shri Shanmugasundaram, Advocate, appearing for the applicant, explained that at the time of submission of the written memor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Protest lodged by the Master and its effect in deciding a case of shortlanding under Section 116 of the Customs Act. In our order of 28-12-1983, we have dealt with this aspect in detail and found that in the factual circumstances of the case, the Note of Protest is of no avail in explaining the shortlanding of the bags. This is a finding on facts relating to the circumstances of importation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion subject to an upper limit of twice the amount of duty payable on the goods. In the absence of any claim or even allegation that the imposition of penalty or determination of its quantum is mala fide or for collateral purposes, the mere exercise of discretion is not an issue involving any point of law to merit a reference to the High Court. 7. As none of the questions raised by the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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