TMI Blog2017 (8) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty liability by the proper officer, which was not levied or short-levied by reason of wilful misstatement or suppression of fact etc., can the provisions of Section 114A ibid be invoked for imposition of penalty? Held that:- As per section 114A, imposition of penalty is subject to the condition that there must be determination of the duty liability under Section 28 ibid by the proper off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Mohanty, Member (J) and B. Ravichandran, Member (T) Shri Sanjeev Sachdeva, Advocate and A.K. Sinha, Consultant, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. This appeal is directed against the impugned order dated 27-2-2017 passed by the Ld. Principal Commissioner of Customs, New Delhi. The appellant is not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28(4) ibid, but the Ld. Adjudicating Authority has observed that the said statutory provisions have no application since, there was no issue of non-levy or short levy of duty. Thus, referring to the observations of the Ld. Adjudicating Authority, the Ld. Advocate submits that in absence of fulfilment of the ingredients of Section 28 ibid, the provisions of Section 114A ibid cannot be invoked, just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 114A ibid be invoked for imposition of penalty. 6. The provisions of Section 114A ibid is reproduced below :- Section 114A. Penalty for short-levy or non-levy of duty in certain cases . - Where the duty has not been levied or has not been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28 ibid. Rather, in terms of non-fulfilment of the conditions of the bond executed by the appellant, the penalty has been imposed under Section 114A ibid. Since there is no adjudication or determination of duty in terms of Section 28 by the proper officer, as per the mandates of Section 114A ibid, no penalty can be imposed on the appellant. 8. Therefore, we do not find any merits in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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