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TMI Blog2024 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... lty in the case the appellant pay the amount of duty, interest and 25% penalty under Section 114A within a period of one month form the date of order. Since, no such option was granted, the same option can be extended now. Accordingly, the appellant's penalty shall stand reduced to 25% under Section 114A subject to condition that the appellant pay total duty confirmed, interest thereon as per law and 25% penalty under Section 114A within a one month form the date of this order. From the 5th Proviso to Section 114A, it is crystal clear that where any penalty has been levied under Section 114A no penalty shall be levied under Section 112 or 114. In view of this clear legal position, since the penalty has been imposed under Section 114A, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 61151000 3 All kinds of readymade garments 61151000 4 All kinds of accessories of garments 61119090 5 All kinds of home furnishing 51081250 6 All kinds of textile and fabric yarn 53110011 7 All kinds of blankets and rolls 63012000 8 All kinds of textile and dyes and chemicals 63012000 1.1 The appellant filed bill of entry No. 0015820 dated 12.10.2014 at KASEZ, Gandhidham and sought clearance of the following items stuffed in a container bearing No. OOLU8168359 by declaring classification and value of the same as under : - Sr. No. Description of the goods CTH No. as declared Quantity Declared (pieces) Declared Value (Rs.) Declared Duty (Rs.) 1 Socks 61152990 14560 2,44,652.75 72,172.36 2 Girls Leggings 61112000 8750 2,64,648.41 78,071.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panchnama dated 20.10.2015 should not be confiscated under Section 111(f),111(i),111(l) and 111(m) of the Customs Act, 1965; Customs duty Rs. 82,00,034/- should not be demand under Section 28 (4) of the Customs Act 1962 and penalty should not be imposed under Section 112(a) and/or 114(A) of the Customs Act 1962. The said show cause notice was adjudicated by the Principal Commissioner of Customs, Customs House-Mundra- kuthch whereby the following order was passed:- (i). I confiscate the seized goods valued (assessable value) at Rs. 61,42,922/- smuggled into India with intention to evade customs Duty of Rs. 64,62,635/- under Section 111(f), 111(i), 111(1) and 111(m) of the Customs Act, 1962. However, I give an option to redeem the goods on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-original which as per statutes he was supposed to give the option of 25% penalty. He further submits that as regard the penalty imposed under Section 112(a) since the penalty under Section 114A Customs Act, 1962 was imposed. The penalty under Section 112(a) cannot be imposed. 2.1 As regard the penalty on the Director, he submits that taking lenient view the penalty on the director may please be reduced by considering the overall facts of the present case. 3. Shri Anand Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that as regard the issue of confirmation of demand, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under 1[sub-section (8) of section 28] shall also be liable to pay a penalty equal to the duty or interest so determined : Provided that where such duty or interest, as the case may be, as determined under 1[sub-section (8) of section 28], and the interest payable thereon under section 2[28AA], is paid within thirty days from the date of the communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty or interest, as the case may be, so determined : Provided further that the benefit of reduced pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the Finance Act, 2000 receives the assent of the President; (ii) any amount paid to the credit of the Central Government prior to the date of communication of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person. From the above 5th Proviso to Section 114A, it is crystal clear that where any penalty has been levied under Section 114A no penalty shall be levied under Section 112 or 114. In view of this clear legal position, since the penalty has been imposed under Section 114A, no penalty under Section 112(a) will survive. Accordingly, the penalty imposed under Section 112(a) is set aside. 5 As regard the penalty on the Director, we find that though the director, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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