2014 (5) TMI 291

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..... he impugned order, Commissioner (Appeals) has taken a view that appeal filed by Revenue seeking confiscation of goods under Section 113(d) and imposition of penalty under Section 114 of the Customs Act, 1962 are not sustainable in view of the fact that non-possession of Importer-Exporter Code (IEC) does not make the goods liable for confiscation. 2. I find that in this case, penalty has been .....

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..... y legal and cannot be considered as illegal. Even though, this is not the basis on which the Commissioner (Appeals) has taken a view that goods are not liable to confiscation and penalty is not imposable, I find this is the statutory position and cannot be ignored. In these circumstances, I do not find any merit in the appeal filed by Revenue and accordingly, the same is rejected. (Order dictated .....

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