TMI Blog2023 (5) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 30 of Customs Act, 1962 upon carrier of goods. Penalties are not imposable on the presumption that goods are likely to be misdeclared or to be attempted to be cleared against false declaration and incorrect material. Confiscation under section 111(d) appears to have been invoked in a routine manner inasmuch as the impugned goods are not prohibited for import. Until bill of entry is filed, the identity of the importer, and lack of import-export code (IEC) will not be known. Though adjudicating authority has invoked the provisions of Prohibition of Benami Property Transactions Act, 1988 without any empowerment to do so, and ostensibly to bring the appellant within the scope of Customs Act, 1962 in circumstances initiating proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import under section 46 of Customs Act, 1962 when seized by the investigating authorities and proposed for confiscation. He contended that the appellant had nothing to do with the import inasmuch as the goods were consigned to M/s Petals Traders. It was also pointed out by the Learned Counsel that the customs authorities had invoked Prohibition of Benami Property Transactions Act, 1988 for charging the appellant with consequences that, normally, devolve on importer of offending goods. He relied upon the decision of the Tribunal in Vijaybhav v. Commissioner of Customs, Airport, Mumbai [2014 (313) ELT 506 (Tri.-Mumbai)] and in Bashayir v. Commissioner of Customs, Chennai [2006 (206) ELT 541 (Tri.-Channai)] and of the Hon ble High Court of Bom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be cleared against false declaration and incorrect material. 6. Confiscation under section 111(d) appears to have been invoked in a routine manner inasmuch as the impugned goods are not prohibited for import. Until bill of entry is filed, the identity of the importer, and lack of import-export code (IEC) will not be known. Though adjudicating authority has invoked the provisions of Prohibition of Benami Property Transactions Act, 1988 without any empowerment to do so, and ostensibly to bring the appellant within the scope of Customs Act, 1962 in circumstances initiating proceedings even before bill of entry was filed, that law, intended to be invoked for prosecution as a consequence of holding property in benami as well as for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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