TMI Blog2018 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ine. Thus, it is not in dispute that for the wrongful acts and deeds, the goods were rendered liable for confiscation and accordingly, the provisions contained in Section 112 of the Act are satisfied for imposition of penalty - however, the quantum of penalty reduced. Penalty u/s 114AA of CA - Held that:- In absence of any specific findings with regard to sign / using of any declaration, statement or document, the provisions of Section 114AA of the Act cannot be invoked for imposition of penalties on the appellant - penalty set aside. Appeal allowed in part. - Appeal No. C/650 & 651/2011 - FINAL ORDER NO. A/86970-86971/2018 - Dated:- 11-7-2018 - Hon ble Mr. S.K. Mohanty, Member ( Judicial ) Shri Vinay Ansurkar, Advocate for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods from the Customs department. 3. Heard both sides and perused the case records. 4. Sections 112(a) and 114AA of the Act provides for imposition of penalty for improper importation of goods and use of false and incorrect material respectively. So far as Section 112(a) of the Act is concerned, the connected person is exposed to the penal consequences, who in relation to any goods, does or omits to do any act, which act or omission, would render such goods liable to confiscation under section 111 of the Act. Further, Section 114AA of the Act provides for imposition of penalty on the person concerned, who knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not specifically stated that the appellants had intentionally made, signed or used any declaration, statement or document, which were false or incorrect in any material particular. Thus, in absence of any specific findings with regard to sign / using of any declaration, statement or document, the provisions of Section 114AA of the Act cannot be invoked for imposition of penalties on the appellant. Therefore, the impugned order, so far as it confirmed the penalties under Section 114AA of the Act on the appellants is set aside and the appeals are allowed in favour of the appellants. 4.3 In the result, the appeals are partly allowed in setting aside the penalties imposed on the appellants under Section 114AA of the Act. Further, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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