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TMI Blog1986 (9) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... e accepted. The scheme of Sec. 111(m) as* it stood then nowhere referred to the difference of value as one of the ingredients which may attract this provision. In such a situation therefore if it was not the specific intention of the provision, a difference in respect of value therefore could not be said to attract this provision and on that basis no penalty could be imposed. The appeal is allowed and the orders passed by the Collector, Board, Central Government and the High Court are hereby set aside. The penalty imposed on the appellants under Sec. 111(m) read with Sec. 111(d) is hereby quashed. The appellant shall be entitled to get refund of the penalty if already deposited. - 172 of 1979 - - - Dated:- 2-9-1986 - G.L. Oza and S. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the appellants before the Board and the Board maintained the Order passed by the Collector of Customs. On revision, the Central Government reduced the penalty from Rs. 1,47,000/- to Rs. one lac only. Against this the appellant preferred a writ petition before the Delhi High Court which was dismissed by a Division Bench of the High Court by its judgment dated 4th April, 1978 and aggrieved by this the present appeal has been preferred. 4. So far as the penalty under Section 111(d) in lieu of confiscation was concerned, the leave has not been granted and it is not disputed that the appellants have taken away the goods after paying the duty and in this appeal therefore we are not concerned with it. The only challenge before us therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the importer makes and subscribers to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs or (b) to deposit the goods in a public warehouse appointed under Section 57 without warehousing the same. xx xx xx xx xx (4) The importer while presenting a bill of entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods found to be of a higher value. By the amendment the Legislature had only tried to explain or clarify the position and the contended that this was the view taken by the High Court while considering this question. 8. In Union of India's case 1969(2) SCR 727 the Court held: "If we are to hold that every declaration which does not state accurately the full export value of the goods exported is a contravention of the restrictions imposed by s. 12(1) then all exports on consignment basis must be held to contravene the restrictions imposed by s. 12(1). Admittedly s. 12(1) governs every type of export. Again it is hard to believe that the legislature intended that any minor mistake in giving the full export value should be penalised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mainly seek to make the punishments prescribed thereunder more severe and to make certain other provisions therein with regard to the rules of evidence and procedure with .a view to removing the loopholes noticed in the working of these Acts and making their enforcement more effective. 2. The notes on clauses explain in detail the various provisions of the Bill. Clause (2). This clause seeks to amend Section 111 of the Customs Act, 1962, with a view to providing for the confiscation of goods in cases of misdeclaration of value or imported goods irrespective of whether or not such goods are dutiable or prohibited, in order to cover cases of over-invoiced imports." It is not in dispute that in order to interpret a particular provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draw an inference that any difference in material particulars may be referable to 'value'. This argument therefore cannot be accepted. The scheme of Sec. 111(m) as* it stood then nowhere referred to the difference of value as one of the ingredients which may attract this provision. In such a situation therefore if it was not the specific intention of the provision, a difference in respect of value therefore could not be said to attract this provision and on that basis no penalty could be imposed. 12. The appeal is allowed and the orders passed by the Collector, Board, Central Government and the High Court are hereby set aside. The penalty imposed on the appellants under Sec. 111(m) read with Sec. 111(d) is hereby quashed. The appellant sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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