TMI Blog2018 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh and Co. for his use or sale in the market and the value of the offending goods, penalties imposed u/s 112 (a) and 114 AA can be reduced in the interest of justice - quantum of penalty reduced. Penalty on Shri Narinder Kumar - Held that: - it is a fact on record that he is not the importer of the subject goods and did not file any Bill of Entry or made any declaration or statement before the authorities, regarding the importation of such goods. Therefore, penalty u/s 114 AA of the Act cannot be levied against him - However, considering the fact that he abetted the importation of the prohibited goods, resulting in their confiscation u/s 111 of the Act, imposition of penalty u/s 112 (a) of the Act is justified - quantum of penalty red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, with the option to redeem the same on payment of redemption fine. Besides, penalties were imposed on various persons including the appellants herein. In case of Shri Roshan Singh, the penalty of ₹ 10.00 Lakh was imposed under Section 114 AA of the Act and ₹ 20.00 Lakh under Section 112 (a) of the Act. As regards the other appellant Mr. Narinder Kumar, the quantum of penalty under Section 112 (a) was ₹ 15.00 Lakh and ₹ 20.00 Lakh under Section 114 AA of the Act. In appeal, the ld. Commissioner (Appeals) vide impugned orders has upheld the adjudged penalty confirmed in the adjudication order. 3. The ld. Advocate appearing for the appellants submitted that since the goods were absolutely confiscated and where in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akh and ₹ 10.00 Lakh respectively. 7. With regard to imposition of penalty on Shri Narinder Kumar, it is a fact on record that he is not the importer of the subject goods and did not file any Bill of Entry or made any declaration or statement before the authorities, regarding the importation of such goods. Therefore, penalty under Section 114 AA of the Act cannot be levied against him. However, considering the fact that he abetted the importation of the prohibited goods, resulting in their confiscation under Section 111 of the Act, imposition of penalty under Section 112 (a) of the Act is justified. Since, he has not obtained any benefit of the imported fire crackers, which being absolutely confiscated by the Department, the penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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