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TMI Blog2015 (12) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 112 at the original stage in all these cases and not resorting to confiscation, in my opinion it is too late or the matter to be reopened. The proper course to be adopted would have been to remand the matter to the original authority so that the importers are given an opportunity to contest proposal for confiscation, imposition of redemption fine (in the absence of goods) and imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against Revenue. - Appeal(s) Involved: C/145/2009-SM, C/146/2009-SM, C/147/2009-SM, C/148/2009-SM, C/149/2009-SM, C/150/2009-SM, C/151/2009-SM, C/153/2009-SM - Final Order Nos. 21464-21471 / 2015 - Dated:- 8-6-2015 - MR. B.S.V. MURTHY, J. For The Appellant : Mr. Pakshi Rajan, AR For The Respondent : None Per: B.S.V. MURTHY In all these cases imports were made by importers wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed. 3. In the impugned orders or in the appeal memorandum, nowhere there is indication as to what is the value of the goods imported, what is the duty liability involved. No doubt the goods may be liable to confiscation strictly going by the proviso to Section 111(d) read with Foreign Trade Act. However the Revenue never chose the option of imposing penalty under Section 112 at the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation would not be appropriate and I do not consider it necessary. No doubt penalty can be imposed for rendering the goods liable to confiscation. In my opinion, for the only offence of not having the IE Code at the time of importation, imposing penalty under Section 112 and remanding the matter for that purpose may not be necessary. It is not the case that no penalty has been imposed on the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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