9911796707
TMI Blog2024 (10) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act cannot be imposed but in the impugned order penalty under Section 114 AA of the Act as proposed in the Show Cause Notice was also imposed but quantum penalty is not known. As the quantum of penalty imposed on under Section 112(a) and 112(b) are not known and penalty under Section 114AA is not imposable on the appellant therefore, it is held that composite penalties imposed on the appellant are not sustainable. Accordingly, penalties imposed in both the cases are set aside. The impugned orders qua imposing penalties under various provisions of the Customs Act, 1962 are set aside - Appeal allowed. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Anil Bilani, Advocate for the Appellant Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 412 (SC) and Commissioner of Central Ex. Cus S.T. vs. Bilal Latif Memon (Sunshine Overseas) -2012 (1) TMI 304 Gujrat High Court. 8. On the other hand, Ld. Authorized Representative opposed the contention of the Ld. Counsel and submits that it is a case of importation of old and used car by mis declaring the same as new car and it is a case of under valuation also. Therefore, penalty on the appellant has been rightly imposed. 9. Hear the parties. Considered the submissions. 10. The case of the appellant having the limited issue whether composite penalty can be imposed on the appellant under various provisions of the Customs Act, 1962 or not and whether the penalty under Section 114AA of the Customs Act can be imposed on the appellant. 11. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraudulent exports of the goods. In that circumstances, we hold that penalty under Section 114AA of the Customs Act cannot be imposed but in the impugned order penalty under Section 114 AA of the Act as proposed in the Show Cause Notice was also imposed but quantum penalty is not known. 13. Further we take note of the fact that whether a composite penalty can be imposed on the appellant or not, the said issue has been examined by the Hon ble Gujrat High Court in the case of Bilal Latif Memon (Sunshine Overseas) wherein the Hon ble Gujrat High Court observed as under: In as much as in the present case a composite penalty stands imposed on the partners under the provisions of two different Acts, without any demarcations, we are constrained t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
