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TMI Blog2022 (10) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of requirements of the Foreign Trade (Development Regulation) Act, 1992 - HELD THAT:- It is seen that the proceedings were initiated against the goods before the declaration of entry was made under Section 46 of Customs Act, 1962. The bill of lading, which is the basis of the proceedings, is issued by the shipping company at the instance of overseas suppliers and none of the document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal No. CAO/22/2012/CAC/CC/BKS, dated 20th April, 2012 of Commissioner of Customs (Adj), New Custom House, Mumbai imposing penalties of Rs. 2,00,000/- and Rs. 1,00,000/- under Section 112(a) of Customs Act, 1962 and Section 114AA of Customs Act, 1962 respectively on the appellant herein. 2. It would appear that the proceedings were initiated on import of goods in the name of Satyam Overseas, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d no connection whatsoever with the imports. It was also pointed out that the Tribunal, on appeal of Shri Nitin Jatania, a co-noticee, in the proceedings, penalty was set aside by relying the decision of Hon ble High Court of Bombay in Hamid Fahim Ansari v. Commissioner of Customs (Import), Nhava Sheva [2009 (241) E.L.T. 168 (Bom.)]. 4. Learned Authorized Representative submits that the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign Trade (Development Regulation) Act, 1992, or any other law in force, with which the appellant may, at a stretch, be connected with has been filed under Customs Act, 1962. The link between action leading to confiscation of goods and the appellant, is, therefore, not established. Consequently, Section 112(a) of Customs Act, 1962 and section 114AA of Customs Act, 1962 are not attracted as far a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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