TMI Blog2017 (11) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... r for the purpose of importing the goods, it cannot be said that any fraudulent practice was adopted by the appellants for illegal importation of goods, which were liable for confiscation. Thus, it is obvious that the provisions of sub-section (d) of Section 111 ibid do not get attracted for confiscation of the goods. Since the appellants are no way concerned with the goods or making any declaration in respect of the imported goods, the provisions of Section 112(a) and 114AA ibid cannot be invoked against them for imposition of penalties. Appeal allowed - decided in favor of appellant. - C/50475-50478/2014-SM - A/57499-57502/2017-SM[BR] - Dated:- 12-10-2017 - Mr. S.K. Mohanty, Member (Judicial) Shri B.K. Singh, Advocate - for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignees. It was further alleged that above named persons were the actual importers under the guise of M/s. Abee Logistics, which was nonexistent and controlled by them. Accordingly, the show cause notice proposed confiscation of the imported goods under Section 111 (d), (f), (i), (l), (m) and (o) of the Customs Act, 1962. Further, the Show Cause Notice dated 3.5.2013 also proposed for imposition of penalty under Section 112 and 114AA ibid on Shri Manoj Kumar, Shri Satadev Kataria, Shri Sanjay Chauhan and M/s. Budget Logistics. The matter was adjudicated vide the impugned order dated 8.10.2013, wherein penalties proposed in the Show Cause Notice against the appellants were confirmed by the adjudicating authority. Feeling aggrieved with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 112 and Section 114AA ibid on the appellants. 6. In this case, the ld. Adjudicating authority has invoked the provisions of Section 111 (d) and 111(m) ibid for confiscation of the imported goods. The said statutory provisions are extracted herein below for ease of reference:- Section 111 . Confiscation of improperly imported goods, etc. (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force; (m) [any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us provisions of Section 111 ibid. Further, the documents seized by the DRI officers, prove the fact that the goods were sent from Hong Kong in the name of M/s Abee Logistics, who were responsible for making the declaration in bill of entry. Since the appellants are no way concerned with the goods or making any declaration in respect of the imported goods, the provisions of Section 112(a) and 114AA ibid cannot be invoked against them for imposition of penalties. 8. In view of above, I do not find any merits in the impugned order, so far as, it imposed penalties on the appellants. Accordingly, after setting aside the same, the appeals are allowed in favour of the appellants. (Pronounced in Court on 12.10.2017) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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