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TMI Blog2015 (10) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Mr T Ramesh JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian, J.) This appeal is by the Commissioner of Customs under Section 130 of the Customs Act, 1962. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellant and Mr.T.Ramesh, learned counsel for the first respondent. 3. The first respondent filed four shipping bills dated 22.4.2002, 1.7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quence, confiscation proceedings were initiated and a show cause notice dated 11.8.2004 was issued under Section 124. The proposal was contested and the first respondent claimed the benefit of exemption in terms of Serial No.3 of the Table annexed to Notification No.94/96-Cus. 6. But the claim of the first respondent was rejected by the Commissioner, who ordered confiscation with the option for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 111, is liable to penalty. But the penalty is leviable, only if the goods in relation to which he is found liable for confiscation, are dutiable goods other than prohibited goods. There is no dispute about the fact that the goods in question in the case on hand were not dutiable goods, by virtue of the exemption notification. 8. Therefore the Tribunal rightly relied upon the law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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