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Commissioner of Central Excise, Customs and Service Tax Hyderabad-II Versus West Pharmaceuticals Services

2015 (12) TMI 1388 - CESTAT BENGLALORE

Import of goods without having the IE Code at the time of importation - Penalty u/s 117 - Confiscation of goods - goods are not available and have already been released on payment of duty - Held that:- There is no indication as to what is the value o .....

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der 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 matter to the original authority so .....

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y been 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. - No doubt pena .....

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sary - Decided against Revenue. - Appeal(s) Involved: C/134/2009-SM, C/91/2009-SM - Final Order Nos. 21481-21482 / 2015 - Dated:- 9-6-2015 - MR. B.S.V. MURTHY, J. For The Appellant : Mr. S. Teli & Mr. R. Gurunathan, AR For The Respondent : None P .....

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original authority imposed penalty of ₹ 2000/- (Rupees Two Thousand only) under Section 117 of Customs Act 1962 in M/s. West Pharmaceuticals Services and ₹ 500/- (Rupees Five Hundred only) under Section 112(a) of Customs Act 1962 in M/s. .....

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no proposal has been made for confiscating the goods at all. However request of the Revenue is that goods should have been confiscated and redemption fine should have been imposed and penalty under Section 112 of Customs Act 1962 should have been im .....

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so 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 .....

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s) and imposition of penalty under Section 112. It is settled law that when goods are not available and have already been released on payment of duty, they cannot be confiscated. Only in the case of provisional assessment where goods are released con .....

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