TMI Blog2021 (4) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... UCTS LIMITED VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [ 2021 (3) TMI 775 - CESTAT NEW DELHI] - appellant is located in Dubai, outside of India and having no office in India - HELD THAT:- It was inquired from the ld. A.R. about the decision of the Larger Bench on this issue by this Tribunal passed in 2021. The ld. A.R. fairly accepted that he is not aware of the decision. It is very unfortunat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s located outside of India, therefore, no penalty can be imposed on the appellant under Customs Act, 1962 - appeal allowed - decided in favor of appellant. - Customs Appeal No. 60438 of 2020 - FINAL ORDER NO. 60803/2021 - Dated:- 8-4-2021 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Ms Krati Singh, Ms Priyanka Singla, Advocates Present for the Respondent: Mr. Aman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant is that the Customs Act, 1962 is not applicable on the appellant to impose penalty as Section 1 of sub-section (2) of the Customs Act, 1962 having the jurisdiction to whole of India not beyond the territories of India. Therefore, penalty under Customs Act, 1962 cannot be imposed on the appellant. To support this contention, she relied on their own case with regard to some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of this Tribunal which is against the Revenue, but the ld. A.R. said that he will rely on the decision of the Single Member Bench of this Tribunal, which is in their favour, but he will not rely on the decision of the Division Bench which is having higher value in the eyes of law. The said act of the ld. A.R. cannot be appreciated at all being an officer of the court. It is expected from the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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