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TMI Blog2018 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the payment made by the appellants was not under protest when the ruling of the Hon'ble Supreme Court is in favour of the appellants? 2. Whether the first respondent was correct in imposing penalty to the tune of Rs. 5,00,000/- when the entire demand was set aside and more particularly when it was held that extended period of limitation was not invocable for demanding duty. When the demand itself was quashed holding that there can be no case for the department that appellants had suppressed material facts with intent to evade payment of duty. The imposition of penalty, under these circumstances is illogical." 2. Facts culled out from the material on record are that the appellant is engaged in the manufacture of automotive in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , M/s. Visa Exim Corporation. In appeals filed by M/s. PRICOL and their CHA against the Commissioner's order, vide Order dated, 18/2/2008, Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, reduced the penalty to Rs. 5,00,000/- and thus allowed the duty portion. Aggrieved by the remaining portion of penalty, M/s. Premier Instruments and Controls Ltd., Coimbatore, has filed the instant appeal. 4. Supporting the substantial questions of law, Mr.S.Venkatachalam, learned counsel for the appellant submitted that when a sum of Rs. 25 lakhs, vide Demand Draft dated 13/8/1993 has been paid, even during the investigation stage and before the show cause notice, the same amounts to payment under protest, in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposition of penalty is a stand alone procedure which need not be set aside. 7. Heard the learned counsel for the parties and perused the materials available on record. 8. Before adverting to the rival submissions, a cursory look at Section 111 (m) and 112 is required and the same are extracted hereunder:- (i). Section 111 (m) of the Customs Act, 1962, reads thus:- "Any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of Section 54." (ii). Section 112 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under Section 77 (in either case hereinafter in this section referred to as the declared value is higher than the value thereof, to a penalty not exceeding the difference between the declared value and the value thereof or five thousand rupees, whichever is greater; (iv). in the case of goods falling both under clauses (i) and (iii), to a penalty not exceeding the value of the goods or the difference between the declared value and the value thereof or five thousand rupees, whichever is the highest; (v). in the case of goods falling both under clauses (ii) and (iii) to a penalty not exceeding the duty sought to be evaded on such goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods which do not correspond in respect of value or in any other particular with the entry made under the Customs Act, 1962, Section 77 in respect thereof, or in the case of goods under transhipment referred to in the proviso to sub-Section 1 of Section 54 of the Customs Act, 1962, the same are treated as improperly imported goods and attract confiscation. 11. As per Section 112 A of the Customs Act, 1962, any person, a. who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act, or b. who acquires possession of or is in any way concerned in carrying removing, depositing, harbouring, keeping, concealing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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