TMI Blog2019 (1) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... entirely different in as much as, there was proposal in the show-cause notice both for confiscation of goods and for imposition of penalty, which were confirmed by the adjudicating authority through a reasoned and speaking order. The provisions of Section 112(b) of the Act for imposition of penalty on the appellant rightly invoked - appeal dismissed - decided against appellant. - Appeal No. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported yarn into the domestic market, instead of actually using the same in the manufacture of twisted polyester filament yarn for export purpose. Thus, it had been contended by the officers of DRI that the said party had contravened the condition of actual user laid down in para V of Notification No.43/2002-Cus dated 22.04.2002 read with the provisions of Chapter IV of the Export Import Poli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties on various persons, including the appellant herein. Show-cause notices issued by the department were adjudicated vide the impugned order dated 20.03.2009, wherein the proposals made therein were confirmed and penalty amounting to ₹ 3 lakhs was imposed on the appellant under Section 112(b) of the Customs Act, 1962. 3. Heard both sides and perused the records. 4. The appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that non-fulfillment of actual user condition of the advance licences was known to the appellant; and that the appellant had deposited the amount equivalent to the value of the consignment by way of cash/crossed cheques issued from the account of M/s Angana Exports, to show that payment made to the High Seas Seller towards the cost of the consignment. Upon detailed analysis of the case, the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in absence of finding on liability of goods for confiscation, Section 112 of the Act cannot be invoked for imposition of penalty. In the present case, the situation is entirely different in as much as, there was proposal in the show-cause notice both for confiscation of goods and for imposition of penalty, which were confirmed by the adjudicating authority through a reasoned and speaking orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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