9911796707
|
Home
Issues involved: Appeal against Order-in-Appeals No. 153/2008 dated 15-12-2008 passed by the Commissioner of Customs, Bangalore.
Issue 1: Jurisdiction and penalty under Section 112 of the Customs Act, 1962. The appellant imported cosmetics through Bangalore, not a designated port, under Notification No. 92/2004. Requested trans-shipment to Mumbai, allowed but faced proceedings. Lower authority held goods liable for confiscation, imposing redemption fine and penalty u/s 112. Commissioner (Appeals) found no violation, set aside original authority's order, but imposed Rs. 5,000 penalty u/s 117. The appellant's representative argued that the penalty under Section 112 was unjustified given the clear finding of no violation by the Commissioner. The penalty should not have been imposed based on the impugned order's para 6. In the judgment, it was held that the penalty imposed was not justified when there was no violation established. Therefore, the impugned order was set aside, and the appeal was allowed.
|
