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TMI Blog1990 (6) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... d Senior Departmental Representative, Sri Biswas. He stated this in reply to the submissions made by Sri Lala, learned counsel for the appellants. He clarified that initially a revision petition had been filed by them before the Government of India which was transferred to the Tribunal. He showed the letter dated 27th August, 1982 received by them from the Registry of this Bench, wherein it had been stated that their revision application registered vide No. 372/208/82-Cus-II had been transferred to the Tribunal and has been registered as CD(T) Cal 60/82. In this letter there is a reference to orders in appeal dated 31-10-1981. The reference to order in original which are shown in the letter are 2-2A/80 dated 6-7-1981. This very appeal which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India within a period of six months from the date of receipt of the Appellate Collector s order in appeal, it would appear that the same had been filed within time, and the question of time bar would not arise. 4. As regards appeal No. C-521/88, the learned counsel submitted that this appeal had been filed by them in pursuance of the direction from this Bench as only one appeal had been filed by them earlier. Since this was filed subsequently as per the direction of the Bench, the delay involved in filing this could be condoned. We are satisfied that in the circumstances of the case, the request for condonation of delay is admissible. The delay is accordingly condoned. The appeal is taken up for decision on merits. 5. The brief f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellant and the appellant contended that no penalty can be imposed under Section 116 of the Customs Act, 1962 in respect of the said goods which are in transit for Nepal as they are not imported into India. It was also contended that penalty under Section 116 can only be imposed in cases where duty can be levied under the Customs Act, 1962. It was also contended that the provisions of Section 116 of the Customs Act, 1962 is a matter concerning revenue, and since no duty by way of revenue is leviable or can be levied on the said goods, no penalty under Section 116 of the above said Act can be imposed. But by an order No. 2/80 the Deputy Collector of Customs held that the appellant is liable for penal action. Being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which were not imported into India but were merely discharged at the port of Calcutta in transit to Nepal. It was, therefore, contended that similarly they have no power or authority to impose a penalty under Section 116 of the Customs Act. It was strongly urged before us that Section 116 of the Customs Act, 1962 has no manner of application in the case of goods which are not imported into India and the goods did not come within the purview of Section 116 of the Customs Act, 1962. It was, therefore, his contention that penalty under Section 116 can only be imposed in cases where duty can be levied under the Customs Act, 1962. It was further contended that the provisions of Section 116 of the Customs Act regarding the penalty is a matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inging copies of a work were allowed transit across the country. If goods are brought in, only to go out, there is no import, it was said. It is difficult to agree with this submission though it did find favour with the Division Bench of the Calcutta High Court, in the judgment under appeal. In the first place, the language of Section 53 does not justify reading the words imported for commerce for the words imported*. Nor is there any reason to assume that such was the object of the legislature. We have already mentioned the importance attached by International opinion, as manifested by the various International Conventions and Treaties to the protection of Copyright and the gravity with which traffic in industrial, literary or artistic pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venting or hindering the collection of revenue. It was also held that the Section 116 of the Customs Act would be attracted in appropriate cases as soon as the goods are imported into India irrespective of the fact whether they are meant for exportation to Nepal. It was also held that, as a matter of fact Nepal cargo has initially to be imported into India for the relevant exemption Notification to become operative. If there is no importation of the goods into India at the outset the exemption notification in its terms will not apply. Their Lordships also held that Nepal cargo discharged at the Calcutta Port for exportation amounts to import into India within the meaning of Section 116 of the Customs Act. It was, therefore, held that in suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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