TMI Blog2016 (1) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... red even though Section 30 of the Customs Act 1962, which empowers the imposition of penalty, enjoins the proper officer to do so. While Section 122A of Customs Act, 1962 prescribes hearing before imposing penalty, the provisions of Section 124 i.e., issue of notice is not a requirement for action under Section 30. From a plain reading of that provision, it would appear that this provision is intended as a summary disposal after hearing. Such summary disposal would have enabled the proper authority to adjudge justification for delay on each occasion instead of peremptory dismissal of justification offered for the 490 occasions at one go. To that extent, it would appear that there has been miscarriage of justice - appeal allowed. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt avers that 179 submissions had been filed in advance and that delay is attributable to them only in 96 cases. 4. Representative of the appellant also submitted that the law does not envisage such cumulative penalty with the statute requiring imposition of penalty at the time of occurrence of each delay after ascertaining reasons most of which, in their case, were tenable. It was also informed that manifests were being filed and there has never been a case of unmanifested goods being landed. Learned Authorized Representative reiterated the statutory provisions relied upon in the order of the original authority. 5. One of the principal aims of the Customs Act, 1962 is the collection of appropriate duty on imported goods; bringing in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; deliberate intent or casual approach to this responsibility needs to be acted upon. 7. The notice leading to imposition of penalty covered alleged contravention over a period of 22 months and were issued after a lapse of five months following the latest incident covered in the notice. From the response of the appellant to the proceedings before the original authority, all cannot be attributed to deliberate intent or casual approach. The justification offered by the appellant was not considered even though Section 30 of the Customs Act 1962, which empowers the imposition of penalty, enjoins the proper officer to do so. While Section 122A of Customs Act, 1962 prescribes hearing before imposing penalty, the provisions of Section 124 i.e., ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
