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TMI Blog2022 (5) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962 deals with confiscation of improperly imported goods, etc. and Section 112 prescribes penalty for improper importation of goods, etc. It becomes clear that both Section 111 and Section 112 are attracted only when the goods are held to be liable for confiscation when they are improperly imported goods . Once the Revenue collects duty along with interest, then there remains nothing improper about import as the import itself becomes a proper import, in which event both these Sections will have no role, since when there is no improper import, then there remains nothing to confiscate. Moreover, Section 112 ibid. does not contemplate penal action for violations of provisions or regulations under any other law, much less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17.03.2013 dated was not available to the importer and hence, the CHAs were alleged to be liable for penalty under Section 112 ibid. for failing to comply with Regulations 13(d) and (e) of the Customs Brokers Licensing Regulations ( CBLR for short). In the Show Cause Notice, it was also inter alia proposed for the appropriation of the amount paid voluntarily towards the differential duty and interest. 4. The appellant appears to have filed a detailed reply against the allegations levelled against it, but however, not satisfied with the same, the Commissioner of Customs, Chennai-I has proceeded to pass the impugned Order-in-Original No. 202/2018-19 dated 24.12.2018, wherein he has inter alia confirmed the proposed imposition of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscation of improperly imported goods. Section 111 of the Customs Act, 1962 deals with confiscation of improperly imported goods, etc. and Section 112 prescribes penalty for improper importation of goods, etc. It becomes clear that both Section 111 and Section 112 are attracted only when the goods are held to be liable for confiscation when they are improperly imported goods . Once the Revenue collects duty along with interest, then there remains nothing improper about import as the import itself becomes a proper import, in which event both these Sections will have no role, since when there is no improper import, then there remains nothing to confiscate. Moreover, Section 112 ibid. does not contemplate penal action for violations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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