9911796707
TMI Blog2021 (11) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P.A. Augustian, Learned Advocate for the appellants and Shri R. Rajaraman, Learned Departmental Representative for the Revenue. 3. Brief and undisputed facts leading to the present dispute are that on 13.06.2015, a courier parcel had arrived from Dubai by flight no. EK 544 dated 11.06.2015 vide House Airway Bill (HWB) No. 6374497882320 and Master Airway Bill No. 17648909862 dated 10.06.2015 bearing the consignee name and address as "Mr. Jaison James, 29/A2, Petal Munnivenkatappa Layout, Nagawara AC Post, Bangalore 560 045" and the consignor name as "Baton Star Trading LLC, AL, RAS, Dubai, UAE"; that the said Bill-of-Entry was filed by M/s. Fed Ex vide Bill-of-Entry No. 28355 dated 11.06.2015 and invoice no. 31811 dated 10.06.2015; that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under 'Section 112' of the Customs Act, 1962. 5. The appellants, in their reply to the Show Cause Notice, have pleaded innocence and contended that they were not aware of the contents of the parcel, but have never denied having known the person who sent those parcels i.e., one Salman. Penalty under 'Section 112' of the Customs Act, 1962 is attracted for improper importation of goods that ultimately makes the goods liable for confiscation under Section 111 ibid. It emerges that any person who does or omits to do any act which would render the goods liable for confiscation or abets the doing or omission of such an act is held liable under 'Section 112' ibid. and the consequential penalty as well. The proposals made in the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, contracts, etc., to justify the penalty under 'Section 112' ibid. (v) 'Section 112' ibid. has two limbs: either (a) or (b); no specific averment is made as to the role of the appellants to justify the levy of penalty. The two limbs under the above Section are specific and hence, the Revenue has to invariably specify the guilt as to whether the same is under (a) or (b). (vi) What is the actual role of Appellant No. 2? Mere providing phone number? It is an offence punishable under 'Section 112' ibid.? 7. The Revenue, having alleged one Salman as the mastermind, has not bothered to place anything on record, which has left innumerable doubts and questions unanswered, like the above. Penalty, therefore, cannot be imposed on surmises, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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