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2015 (12) TMI 1253 - CESTAT BENGLALORE

2015 (12) TMI 1253 - CESTAT BENGLALORE - TMI - 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 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 .....

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goods are not available. - for the only offence 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 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 - Decided a .....

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ication without issue of show-cause notice. Thereafter 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 rejected the appeals. Matter has been carried before the Tribunal now. 2. In all these cases no show-cause notice has been issued and no proposal has been made for confiscating the goods at all. However requ .....

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