2015 (12) TMI 1253

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..... B.S.V. MURTHY, J. For The Appellant : Mr. Pakshi Rajan, AR For The Respondent : None Per: B.S.V. MURTHY In all these cases imports were made by importers who did not have IE Code and consequently proceedings were proposed to be initiated. However the importers requested for adjudication without issue of show-cause notice. Thereafter original authority imposed penalty of Rs. 2000/- each (Rupe .....

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..... the proviso to Section 111(d) read with Foreign Trade Act. However the Revenue never chose the option of imposing penalty under Section 112 at the original stage in all these cases and not resorting to confiscation, in my opinion it is too late or the matter to be reopened. The proper course to be adopted would have been to remand the matter to the original authority so that the importers are giv .....

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..... ing penalty under Section 112 and remanding the matter for that purpose may not be necessary. It is not the case that no penalty has been imposed on the importers in this case. In my opinion under these circumstances penalty imposed by the original authority in all the cases will serve the purpose and therefore I consider that it would not be appropriate to consider the appeals. Accordingly all th .....

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