TMI Blog2008 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement or suppression of facts, necessary ingredients of Section 114A did not exist - so penalty u/s 114A not imposable – regarding penalty on Managing Director, held that person, who, by his commissions or omissions, renders any imported goods liable to confiscation u/s 111, is liable to be penalized u/s 112 (a) of Custom Act - C/74-75/2002 - 967-968/2008 - Dated:- 4-9-2008 - S/Shri P.G. Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... major condition attached to the Notification. In the circumstances, the department issued a show-cause notice demanding duty of Rs. 13,01,793/- from the company in respect of the imported raw silk by denying the benefit of the above Notification to them. The notice also proposed to confiscate the goods under Section 111 of the Customs Act and also to penalize the importer under Section 112/114A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Exemption Notifications were not complied withstands conceded. The surviving challenge in the appeal filed by the company is against the penalty on them under Section 114A of the Act. It is submitted that the necessary ingredients of Section 114A did not exist in the present case for the above penalty. It is submitted that such a penalty could not be imposed inasmuch as it was neither al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal filed by the company only to the extent of vacating the above penalty. The order of the Commissioner will stand modified accordingly. 3. In relation to the Managing Director, it is submitted by the ld. Counsel that there was no specific allegation against him in the SCN and that he has been penalized qua Managing Director of the company. Without prejudice to this submission, the ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector was found to have rendered the goods so liable. This finding has not been successfully contested in his appeal. The person, who, by his commissions or omissions, renders any imported goods liable to confiscation under Section 111 of the Act, liable to be penalized under Section 112 of the Act. This is precisely what the ld. Commissioner did in this case as rightly pointed out by the ld. JD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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