TMI Blog2023 (5) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... nd have not deposited the penalty amount. It is not disputed that the respondent is entitled to recover the penalty in terms of the provisions of the Act in case a noticee fails to deposit the same despite the order being passed. However, nondeposit of penalty by one noticee cannot be to the detriment of the other noticee - It is not disputed that the 50 mobile phones, which are sought to be re-exported after deposit of the redemption fine belong to the petitioner. The other co-noticees on whom the penalties have been imposed are the courier company and its employees. They are admittedly not the employees of the petitioner and he has no control over the actions of those noticees. Since the petitioner has deposited the requisite redemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act and ₹1,00,000/- under Section 114AA of the Customs Act, were imposed on the petitioner. Penalties of similar amount were also imposed on M/s Green Dot Air Express Pvt. Ltd., Shri Hrushikesh Mohanty, Shri Mukesh Rana, and Shri Mahinder Singh. 4. The Order-in-Original dated 10.02.2023 emanates from the Show Cause Notice dated 31.05.2022, which was issued in relation to the consignments, which were imported in the name of 52 different individuals. The details of consignments were mentioned in the Show Cause Notice. The goods in question are mobile phones, play stations, DVR set, CCTV cameras, etc. but were mis-declared as household items. 5. The Show Cause Notice sought to impose penalty against various noticees and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial pertaining to the said goods under Section 111(d), Section 111(l) and 111(m), Section 118 and 119 of the Customs Act, 1962. However, I offer an option to the Noticee to redeem the offending goods on payment of a Redemption Fine of Rs. 3,26,429/- (Rupees Three lakh twenty Six Thousand four Hundred Twenty Nine only) under Section 125(1) of the Customs Act of 1962. I allow the redemption of goods only for re-export purpose. (v) I, hereby, impose Penalty of Rs. 63,000/-(Rupees Sixty Three Thousand Only) under Section 112 (a)(v) of the Customs Act, 1962 and Rs. 1,00,000/-(Rupees One lakh only) under Section 114AA of the Customs Act, 1962 upon Shri Arstu s/o Shri Ram Chander. I don t impose any penalty under Section 114A of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has deposited the redemption fine and has also paid the penalty amount, the other noticees have not deposited their respective penalties imposed upon them; since the entire amount of penalty has not been deposited, re-export cannot be allowed. 9. It is further contended that if the petitioner is dissatisfied with the adjudication order, he should challenge the same by filing the appeal before the Commissioner (Appeals) in terms of Section 128 of the Customs Act. 10. The contention raised by the respondent is unmerited. The petitioner has not challenged the Order-in-Original and has, in fact, deposited the redemption fine and paid the penalty imposed on him. The respondent cannot withhold the benefit of the order for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
