Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (8) TMI 720

..... of ₹5,00,000 was imposed on the second respondent herein and it was on his appeal that the matter was remanded back to the original authority. If at all, any penalty that could be imposed by the original authority in fresh proceedings would have to be limited by this ceiling - In terms of the instructions issued by Government of India on litigation to be initiated by Revenue, penalty that could have been imposed is well below the threshold prescribed therein. Appeal dismissed - decided against Revenue. - Customs Miscellaneous Application No: 86818 of 2018, Customs Appeal No: 405 of 2011, 89634 of 2018 - A/86393-86394/2019 - 13-8-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And AJAY SHARMA, MEMBER (JUDICIAL) Shri DD Singh, Assistant Commis .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... posed on Shri Sardarmal Kothari by reducing that which was imposed earlier to ₹10,00,000. Penalties of ₹ 5,00,000 was imposed on Shri VS Arunachalam and ₹ 46,29,020 imposed on M/s Kamachi Steel Ltd under section 112(b) of Customs Act, 1962 were not pursued. 3. We have heard Learned Authorised Representative and Learned Counsel for the appellant at length. 4. We find that the penalties have been imposed under Section 112(b) of Customs Act,1962 which is applicable to Section 112. Penalty for improper importation of goods, etc.- Any person, - xxxxx (b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... obtain the imported goods on high sea sale and to have them cleared ex-bond with the benefit of concessional rate of duty. It is also urged that possession of the goods were taken by the respondents herein which would bring them within the ambit of section 112(b) of Customs Act, 1962. 9. Learned Counsel takes the stand that the impugned order carries a clear finding that 36.1 Apart from the above facts in favour of noticee no.3, it is also observed that in the Show Cause Notice there is no proposal to impose penalty on noticee no. 3 under section 112(b) of Customs Act, 1962. Only cause of action is discussed in the Show Cause Notice but there is no proposal for action. When the Show Cause Notice does not contain any such proposal, needless .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... lar has been further amended by F. No. 390/Misc./116/2017-JC dated 4th April 2018 to directing that, irrespective of the nature of dispute, any matter below the threshold of ₹10,00,000 shall not be contested and all pending cases shall be withdrawn which, precludes appeal by Revenue for amounts less than this. 12. We find that in view of the decision of the Larger Bench of the Tribunal in re Steel Tubes of India Ltd to the effect that 9. As regards the second issue in reference it can be noticed that the Rule 209A pre-supposes a knowledge as to the liability of the confiscation of the goods which being transported etc. It was argued extensively by the authorized representative for the department that the expression Any person would in .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... , in order to punish the guilty acting behind the veil of corporation/company. If in a given situation a parcel booking clerk of the Indian Railways, in order to have some personal gain, colludes with others to book the goods without any duty paying documents (though he has knowledge that the goods have to be booked on the basis of duty paying documents) and the goods are seized by the authorities at the destination point, can the Indian Railways be penalized under the provisions of Rule 209A of the Central Excise Rules, 1944? The resounding answer would be NO as Indian Railways is not having any knowledge that the goods so booked are liable for confiscation. The booking clerk is in knowledge and hence he is liable to be penalized under the .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||