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TMI Blog2018 (8) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry No. 5153792 dated 05.05.2016 showing import of Tri Ethyl Aluminium packed in two Alkyl Tainers viz. TC 80-0017 and TC 80-0040 from the supplier M/s. Chemtura Sales Europe, B.V. Netherland. The importer vide letter dated 27.07.2016, submitted that the above B/E was filed inadvertently and they wanted to re-export the Alkyl Tainers after the same are made empty. The importer requested for waiver of SCN and hence the matter was adjudicated by Order-in-Original dated 20.09.2016 whereby the Additional Commissioner has ordered for confiscation of the two empty Tainers under the provisions of Section 111(f), 111(I) and 111(m) of the Customs Act, 1962 and allowed the importer to redeem the same for the purpose of re-export only on com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (A) has not imposed any confiscation fine and penalty after holding that the Alkyl Tainers are liable for confiscation and the same are confiscated to redeem for the purpose of re-export after complying with the conditions of the Notification. He further submitted that non-imposition of penalty under Section 112 of the Customs Act is not sustainable in law. He further submitted that once the consignment is confiscated and the confiscation order is passed then the penalty is automatic as per the statutory provisions of Section 112 of the Customs Act, 1962. In support of this view, he relied upon the decisions of the High Court of Madras in the case of C.C. (Export), Chennai Vs. Patel Engineering Ltd.- 2015 (321) ELT 33 (Mad.). 5. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e kinds of mistakes. Further, the Commissioner (A) has also relied upon the decision of the Hon'ble Supreme Court in the case of Hindustan Steels Ltd. Vs. State of Orissa- 1978 (2) ELT (J 159) wherein the Hon'ble Supreme Court has observed as under: Under the Act penalty may be imposed for failure to register as a dealer: Section 9(1) read with Section 25(1)(a) of the Act. But the liability to pay penalty does not arise merely upon proof of default in registering as a dealer. An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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