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Commissioner of Central Excise, Customs and Service Tax Hyderabad-II Versus HCL Technologies Ltd.

2015 (12) TMI 1253 - CESTAT BENGLALORE

Confiscation of goods - Penalty u/s 117 - Held that:- No doubt the goods may be liable to confiscation strictly going by the proviso to Section 111(d) read with Foreign Trade Act. However the Revenue never chose the option of imposing penalty under S .....

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he importers are given an opportunity to contest proposal for confiscation, imposition of redemption fine (in the absence of goods) and imposition of penalty under Section 112. It is settled law that when goods are not available and have already been .....

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e of not having the IE Code at the time of importation, imposing 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 opinio .....

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9-SM, C/146/2009-SM, C/147/2009-SM, C/148/2009-SM, C/149/2009-SM, C/150/2009-SM, C/151/2009-SM, C/153/2009-SM - Final Order Nos. 21464-21471 / 2015 - Dated:- 8-6-2015 - MR. B.S.V. MURTHY, J. For The Appellant : Mr. Pakshi Rajan, AR For The Respondent .....

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reafter original authority imposed penalty of ₹ 2000/- each (Rupees Two Thousand only) in all cases under Section 117 of Customs Act 1962. Being aggrieved with this order appeals were filed by Revenue before Commissioner (Appeals) who also reje .....

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en confiscated and redemption fine should have been imposed and penalty under Section 112 of Customs Act 1962 should have been imposed. 3. In the impugned orders or in the appeal memorandum, nowhere there is indication as to what is the value of the .....

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ction 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 th .....

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released on payment of duty, they cannot be confiscated. Only in the case of provisional assessment where goods are released conditionally, confiscation can be resorted to and fine can be imposed if the goods are not available. That being the positio .....

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