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TMI Blog2015 (12) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : None Per: B.S.V. MURTHY In both 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/- (Rupees Two Thousand only) under Section 117 of Customs Act 1962 in M/s. West ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 both 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 matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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