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TMI Blog2019 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... come to the conclusion that in this case, the importer has acted bona fidely and there is no negligence on his part. There is no infirmity in the impugned order dropping the penalty under Section 112 of the Customs Act, 1962 - appeal dismissed - decided against Revenue. - C/21130/2018-SM - Final Order No. 20210/2019 - Dated:- 25-2-2019 - MR. S.S GARG, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted vide Bill of Entry No.6251153 dt. 05/08/2016 valued at ₹ 19,33,021/- which were subjected to the first check. The identity of the goods was established. As the import of livestock products is subject to sanitary import permit / NOC of Animal Husbandry Authority, the bill was referred to the Animal Quarantine and Certification Services (AQCS), Bengaluru functioning under the Department o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted cargo has been ordered for destruction. However, no penalty was imposed under Section 112 of the Customs Act but the importer was warned to be more careful in future export. Aggrieved by the said order for not imposing penalty under Section 112 of the Customs Act, 1962, the Department filed appeal before the Commissioner(Appeals) and the Commissioner(Appeals) vide the impugned order dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any prohibition is in force under this Act or any other law for the time being in force, to a penalty not exceeding the value of the goods or five thousand rupees, whichever is the greater. The learned AR further submitted that the word shall used in Section 112 is mandatory in nature and the Commissioner(Appeals) does not have any discretion not to impose penalty. 5. On the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no penalty was imposed by the authorities below on the ground that respondent has not contravened the provisions of Section 112 of the Customs Act. Further I find that the Commissioner(Appeals) has categorically come to the conclusion that in this case, the importer has acted bona fidely and there is no negligence on his part. In view of this, I do not find any infirmity in the impugned order dr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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