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2019 (1) TMI 835 - AT - CustomsImposition of penalty under Section 112(b) of the Customs Act, 1962 - Held that - In absence of finding on liability of goods for confiscation, Section 112 of the Act cannot be invoked for imposition of penalty - In the present case, the situation is entirely different in as much as, there was proposal in the show-cause notice both for confiscation of goods and for imposition of penalty, which were confirmed by the adjudicating authority through a reasoned and speaking order. The provisions of Section 112(b) of the Act for imposition of penalty on the appellant rightly invoked - appeal dismissed - decided against appellant.
Issues: Imposition of penalty under Section 112(b) of the Customs Act, 1962 on the appellant
In this case, the issue revolved around the imposition of a penalty under Section 112(b) of the Customs Act, 1962 on the appellant. The appellant was alleged to have abetted fraud by actively involving himself in the fraudulent importation of goods, leading to the imposition of a penalty amounting to ?3 lakhs. The appellant contended that he had only arranged finance for the importing party and had not dealt with the imported goods, hence the penalty was unjustified. The adjudicating authority, after analyzing the case details and submissions, concluded that the appellant was the owner of the goods and had abetted the fraud, rendering the goods liable for confiscation under Section 111 of the Act, and justifying the penalty under Section 112(b. The Tribunal, after hearing both sides and reviewing the records, upheld the decision of the adjudicating authority to impose the penalty under Section 112(b). The Tribunal found no justifiable reason to interfere with the authority's observations supporting the penalty imposition. It was noted that the appellant's reliance on previous cases was deemed irrelevant as those cases did not involve specific orders on confiscation of goods, unlike the present case where both confiscation and penalty were proposed and confirmed through a reasoned order. Therefore, the Tribunal concluded that there was no infirmity in the impugned order invoking Section 112(b) for penalty imposition, leading to the dismissal of the appellant's appeal.
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