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TMI Blog2005 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ri G.R. Bhatt, Consultant for B.R. Thakkar, P.C. Bhatt, R.K. Sharma and J.K. Rai, for the Appellant. Shri K.K. Srivastav, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. The above appeals arise out of the order of the Commissioner of Central Excise and Customs, Surat confiscating 2356.595 metric tonnes of Crude Calcium Borate valued at little over Rs. 2.23 crores impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in a nutshell is that NPCI, after clearing a total quantity of 6700 MTs of Crude Calcium Borate without payment of Customs duty under bond for rewarehousing in the Public Bonded Warehouse, brought 2356.595 metric tonnes of Crude Calcium Borate to their factory premises at Umbergaon without filing an ex-bond Bill of Entry for home consumption and without payment of Customs duty. Thus they render ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to lack of space in Central Warehousing Corporation (CWC) or otherwise. In other words, if there was sufficient space to store the goods in the CWC was not available, the goods should have been taken to the factory of the importer on payment of customs duty. The impugned goods are correctly held liable to confiscation. However, considering the fact that the goods were temporarily stored in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 112(a) of the Customs Act, 1962, we observe that penalty under Section 112(a) is not imposable. At best they could have been penalized under Section 112(g)(sic). This apart the circumstances under which bonded goods were allowed to be stored in non-bonded premises call for a lenient view. It is not that a penalty under Section 112(h)(sic) is mandatory. The Officers have taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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