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TMI Blog2015 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the instant case, such things have had happened and therefore, the assessee cannot take shelter under clause (ii) of Section 112(b) of the said Act. - It is an admitted fact that only due to misdeclaration of goods as well as duty, the present proceeding has became emanated. Since the present proceeding has become emanated only due to misdeclaration of goods as well as duty, it is needless t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 574 of 2009 in Appeal No. C/S/33/2009 and C/67/2009. 2. The appellant herein has been engaging in doing aluminium scrap and liable to pay Customs duty. Under the said circumstances, a show cause notice has been issued whereby demanded Customs duty together with redemption fine and penalty and the same has been upheld in Order-in-Original. Against the order passed in Order-in-Original, an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without considering demurrage charges? (iii) Whether the order of the first respondent is justifiable in respect of orders of penalty imposed by lower authorities without considering the specific clause and Section under the Customs Act? 4. The learned counsel appearing for the appellant has straightaway drawn the attention of the Court to the provision of 112(b)(ii) of the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) of Section 112(b) of the said Act. 6. It is an admitted fact that only due to misdeclaration of goods as well as duty, the present proceeding has became emanated. Since the present proceeding has become emanated only due to misdeclaration of goods as well as duty, it is needless to say that Clause (ii) of Sub-Section (b) of 112 of the said Act is not applicable to the present case. The De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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