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Issues involved: Appeal against imposition of penalties under Section 112 and Section 114AA of the Customs Act, 1962.
Section 112 Penalty Issue: The appellants contested penalties imposed under Section 112 of the Customs Act for alleged violation of Section 111(d). The appellant Suketu Jhaveri was accused of using another person's IEC, resulting in confiscation of goods. The Tribunal analyzed the provisions of Section 111(d) and concluded that no violation occurred as the imported goods were not prohibited by any law, misdeclared, or in contravention of Customs Act or other Acts. Consequently, penalties under Section 112 were deemed not applicable and were set aside. Section 114AA Penalty Issue: Regarding penalties under Section 114AA of the Customs Act, the Tribunal referenced a High Court ruling stating that using another person's IEC does not constitute an offense under the Customs Act. As the appellants did not breach any Customs Act provisions, penalties under Section 114AA were also deemed inapplicable and set aside. The impugned order against the appellants was overturned, and their appeals were allowed with any consequential relief.
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