TMI Blog2015 (12) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... the entry has been made irregularly, the said statutory provisions cannot be invoked, justifying imposition of penalty under Section 112 of the Act – penalty not imposed – appeal allowed – decided in favor of appellant. - Customs Appeal No.C/53314/2015-CU [SM], C/53482/2015-CU [SM] - FINAL ORDER NOs. 54068-54069/2015 - Dated:- 4-12-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri B.K. Singh, Advocate Present for the Respondent : Shri Vaibhav Bhatnagar, D.R. ORDER Imposition of penalty on the appellants under Section 112 of the Customs Act, 1962 is the subject matter of present dispute. The brief facts of the case are that a courier shipment under AWB No.108524754 arrived from Dubai and reach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity than that of the actual import. It is his submission that clause (l) has the application in the case, where there is mis-declaration of the imported goods. With regard to the invocation of clause (m), the ld. Advocate submits that the said provision can be applicable in the circumstances, where there is mis-declaration in value. In other words, it is the submission of the ld. Advocate that since no Bill of Entry has been filed, which is an admitted fact on record, the provisions of both clauses (l) and (m) of Section 111 of the Customs Act, 1962 cannot be applicable for confiscation of goods, resulting in imposition of penalty under Section 112 ibid. 4. Per contra, Shri G.R. Singh, ld. DR appearing for the respondent submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is an admitted fact on record that no Bill of Entry with regard to the goods imported was filed in the present case, which is evident from the adjudication order at paragraph 46. Since no Bill of Entry in the present case has been filed with regard to the imported goods and the provisions of clause (l) and (m) is applicable only in the eventuality where the entry has been made irregularly, the said statutory provisions cannot be invoked, justifying imposition of penalty under Section 112 of the Act. 8. In view of the above, I do not find any merits in the impugned orders on imposition of penalty on the appellants and the same are set aside. The appeals are allowed in favour of the appellants. (Dictated and pronounced in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
