2018 (5) TMI 165

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..... te for the appellant Shri R.K. Majhi, DR for the respondent ORDER Per B. Ravichandran The appeal is against order dated 6.9.2017 of Commissioner of Customs (Export), ICD, Tughlakabad, New Delhi. By the said impugned order, the Original Authority imposed a penalty of Rs. 5 lakh under Section 112 (a) of the Customs Act, 1962 on the appellant. The appeal is against the said penalty. 2. Briefly s .....

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..... n filing bill of entry cannot be penalized under Section 112(a) of the Customs Act, 1962. No action of the appellant has been identified as violative of any of the provisions of the Customs Act. The Original Authority only quoted Regulations 13 of the CHALR 2004 for imposing penalty. 4. We have heard both the sides and perused the appeal record. 5. When the case came up on earlier occasion, we s .....

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..... wever, no proceedings at all have been initiated under CHALR as could be seen from the appeal records. The CHALR covered the obligations of the appellant. For failure of fulfilling certain obligation, penalty under Section 112 (a) has been imposed in the present case. However, under the Regulation itself, no action has been initiated. The penal provisions under Section 112(a) are much more compreh .....

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