9911796707
TMI Blog2023 (5) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of Mr Zubair Shaikh lies against imposition of penalty of Rs. 8,00,000/- under section 112(a) of Customs Act, 1962, and of like amount under section 114AA of Customs Act, 1962, following confiscation of goods purportedly imported by him, which was upheld in order [order-in-appeal no. 1179 (CAC)/2020 (JNCH)/Appeals dated 12th October 2020] of Commissioner of Customs (Appeals), Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actions 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 Bombay in Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der had filed appeal before the first appellate authority. 5. It is on record that bill of entry had not been filed under section 46 of Customs Act, 1962 for imported of the said goods. Accordingly, scope for invoking of section 111(m) of Customs Act, 1962 for confiscation of goods arising from misdeclaration and, in the absence of documents available on record, the ingredients for invoking of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 interdiction of such property, exists as an independent statute not amenable for concatenation with Customs Act, 1962 by any enabling provision. 7. In view of the above, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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