9911796707
TMI Blog2013 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry, invoice, packing list, country of origin certificate, phytosanitary certificate and other documents pertaining to the import of frozen peas - The plea that somebody in the appellant's firm handed over the documents to the CHA is bereft of logic and lacks conviction. Unless the appellant had decided to import these items and file Bill of Entry, the question of handing over these documents to the CHA would not arise at all. Therefore, in may view, the appellant directed the CHA to file the Bill of Entry and handing over the documents relevant to the importation is a clear evidence to come to this conclusion - the imposition of penalty under Section 112(a) of the Customs Act, 1962 on the importer is justified - Decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Plant Quarantine Officer. Accordingly, the goods under importation were confiscated absolutely under Section 111(d) of the Customs Act, 1962 and it was ordered to be destroyed by following the prescribed procedure. A penalty of Rs. 50,000/- was imposed under Section 112(a) of the Customs Act, 1962 on the importer M/s. Hak Agrofoods. Aggrieved of the same, the appellant importer is before me. 4. The learned Consultant for the appellant made the following submissions: 4.1 The appellant had earlier imported consignments of frozen peas and two such consignments were allowed to be cleared by the Customs and with respect to the third one, there is a dispute pending. In view of the same, they have sought advice of the CHA by forwarding Xerox ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities. Therefore, the goods are liable to confiscation under Section 111(d) and accordingly, it has been absolutely confiscated and ordered to be destroyed in accordance with the prescribed procedures. Once the goods found liable to confiscation, penal consequences under Section 112 automatically ensues. Therefore, penalty has been correctly imposed on the importer under Section 112(a). Accordingly, he pleads that the impugned order be sustained. 6. I have carefully considered the submissions made by both the sides. As the issue lies in a narrow compass, after waiving the requirement of pre-deposit, I take up the appeal for final consideration and disposal with the consent of both the sides. 7. In the present case, from the records ..... X X X X Extracts X X X X X X X X Extracts X X X X
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