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TMI Blog2015 (5) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... This was not the subject matter of the show cause notices. Therefore, above findings arrived at by the First Appellate Authority are required to be rejected, as he cannot go beyond the scope of show cause notices when the same is not agitated by the Revenue. - Decided in favour of assessee. - Appeal No. C/13019-13031/2014 - ORDER No. A/ 10507-10519/2015 - Dated:- 5-5-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Petitioner : Shri Nikhil Rungta, Advocate, Ms Dimple Gohil, Advocate For the Respondent : Shri S K Shukla, Authorised Representative ORDER Per : Mr. H K Thakur; All these appeals have been filed by the appellant with respect to OIA Nos 165-177/2014/CUS/COMMR(A)/JMR dtd 8.5.2014. Under these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which is required to be executed by an importer. That in reply to the show cause notices, the appellant explained the practise prevalent in the Customs house and requested that the period required till furnishing of the documents should be extended by the Adjudicating Authority as required under the Custom Regulations 2011. 3. Shri S K Shukla, Authorised Representative, appearing on behalf of the Revenue argued that offence committed by the appellant has remained the same; therefore, it does not make any difference, if penalty is imposed under Section 117 of the Customs Act 1962 or under Regulation 5 of the Customs Regulations 2011. So far as extension of period for submitting the required documents, it was argued by the Learned Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of certain documents, a Bond is required to be given which shall contain an undertaking that the importer shall produce such documents within one month on any further period extended by the proper may allowed. There is no mention of an application required to be filed by the importer to seek extension. Further, as per Regulations 3(3) and 5 an importer who violates any of the provisions of these Regulations shall be liable to penalty. At the same time, Regulation 3(3) conveys production of documents within one month or within such extended period as the proper officer may allow. In the present proceedings, the appellant had paid the customs duty, if any, and there is no proceedings regarding the demand of duty which is not paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating Authority should have allowed. 7. It is also observed from the case records that the Adjudicating authority imposed penalties under Section 117 of the Customs Act 1962 by penalties so imposed were held to be imposable only under Regulation 5 of the Customs (Provisional Duty Assessment) Regulations 2011. This was not the subject matter of the show cause notices. Therefore, above findings arrived at by the First Appellate Authority are required to be rejected, as he cannot go beyond the scope of show cause notices when the same is not agitated by the Revenue. Revenue has also not filed any appeal against the orders passed by the First Appellate Authority. 8. In view of the above observations, appeals filed by the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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