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2015 (12) TMI 1388 - CESTAT BENGLALORE

2015 (12) TMI 1388 - CESTAT BENGLALORE - TMI - 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 of the goods imported, what is the duty liability involved. 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 Revenu .....

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at 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 conditionally, confiscation can be resorted to and fine can be imposed if the goods are not available. - No doubt penalty can be imposed for rendering the goods liable to confiscation. In my opinion, for the only offence of not having the IE Code at the time of importation, imposing penalty under Section 112 and remandi .....

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without issue of show-cause notice. Thereafter 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. Renuka Akella. 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 both these .....

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