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TMI Blog2015 (12) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... alue 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 original stage in both these cases and not resorting to confiscation, in my opinion it is too late or the matter to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd remanding the matter for that purpose may not be necessary - Decided against Revenue. - Appeal(s) Involved: C/134/2009-SM, C/91/2009-SM - Final Order Nos. 21481-21482 / 2015 - Dated:- 9-6-2015 - MR. B.S.V. MURTHY, J. For The Appellant : Mr. S. Teli Mr. R. Gurunathan, AR For The Respondent : None Per: B.S.V. MURTHY In both these cases imports were made by importers who d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en confiscated and redemption fine should have been imposed and penalty under Section 112 of Customs Act 1962 should have been 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( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the goods are not available. That being the position, to reopen and remand the matter for the purpose of confirmation of confiscation 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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