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Issues involved: Appeal against judgment dismissing writ petition to quash orders of Customs Officer for confiscation of imported goods and penalty for illegal import.
Details of the judgment: 1. The firm was granted an import license to import Refrigeration Compressors, but Customs authorities found the imported goods did not match the specifications in the license. Show cause notice issued u/s 111(d) and penalty u/s 112(a) of the Customs Act. 2. The imported goods were confiscated, and a penalty of Rs. 30,000/- was imposed on the firm and its Managing Partner. Argument focused on whether the penalty was justified under Section 112 of the Act. 3. The judgment highlighted that penalty can be imposed on any person who does or omits an act rendering goods liable to confiscation, or abets such act. Both the firm and its partners can be held guilty under the Act. In this case, the Managing Partner was found guilty of fabrication, leading to the penalty imposition. 4. The imposition of the penalty on the Managing Partner was challenged in appeals and writ petition, but no specific complaint was made about the jurisdiction to impose the penalty. The Court found no grounds to interfere with the decision of the departmental authorities or the learned Judge, and the appeal was dismissed with no costs.
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