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TMI Blog2017 (3) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner (AR) for the respondent Order Appeals of Shri Amit Shantilal Momayya and Shri Yogesh Mangaldas Bajaj against order-in-original no. 8/2015-16 dated 31st July 2015 of Principal Commissioner of Customs, Nhava Sheva - II are disposed off by this common order as the facts and circumstances leading to impugned proceedings are common. Both appellants had been imposed with penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aj Enterprises, Customs House Agency owned by Shri Yogesh Mangaldas Bajaj. Hence the order of imposition of penalty on the two individuals. 4. Consequent upon issue of notice dated 14th December 2011, two of the noticees, including the importer, placed themselves in the jurisdiction of the Customs & Central Excise Settlement Commission leading to continuation of proceedings only against the two a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Modest Shipping (Agency) Pvt Ltd v. Chief Commissioner of Customs, Bombay [2004 (167) ELT 25 (Bom)] and of the Tribunal in Tikam P Bhojwani v. Commissioner of Central Excise, Ahmedabad [2011 (272) ELT 88 (Tri-Ahmd)] and Virendar Bansal v. Commissioner of Customs (ICD), New Delhi [2015 (317) ELT 796 (Tri-Del)]. 6. Heard Learned Authorized Representative who vehemently defended the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Section 112 of Customs Act, 1962 is liable to be invoked only for acts of omission and commission in relation to goods that are liable to confiscation. It is not an independent provision in accordance with which penalty may be imposed on individuals. In the absence of a finding on liability of goods for confiscation, section 112 cannot be invoked. 10. Adjudication is a proceeding that is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 112 of Customs Act, 1962. Consequently, the imposition of penalties on the appellants is without sanction of law. 11. The various decisions relied upon by Learned Counsel have arrived at the same outcome, viz., that with the main noticee having been accorded the benefit of a settlement scheme, no further action lies against co-noticees. 12. Appeals are allowed and impugned order is set aside.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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