9911796707
TMI Blog2007 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... defaulter personally in exercise of powers conferred under Section 142 of the Customs Act. - 6142 of 2002(F) - - - Dated:- 18-12-2007 - C.N. Ramachandran Nair, J. [Judgment]. - A Toyota Land Cruiser Jeep imported by the petitioner from U.A.E. was confiscated by the Customs under Sections 111(d) and 111(m) of the Customs Act and was ordered to be released on payment of redemption fine and personal penalty as provided under Section 125 of the Customs Act. The findings in Ext.P1 order which has become final is that the vehicle was not eligible for transfer of residence benefits claimed by the petitioner and the import made without import licence by making misdeclaration and misrepresentation was illegal. The operative portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avit is filed on behalf of the respondents. Moreover, inspite of direction by this court to the Customs on 23-7-2002 to proceed for recovery of the personal penalty from the person against whom it is levied i.e. Mr. Yahoo, it is not known whether the respondents took any measures in the matter. 3. The question to be considered is whether penalty levied on Mr. Yahoo could be recovered from the petitioner or whether the imported vehicle could be retained by the Customs for recovery of the personal penalty levied on Shri Yahoo. It is seen from the impugned order Ext.P1 that separate penalty is levied on the importer namely, the petitioner and two other persons against whom proceedings for penalty was initiated under Section 112(a) of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n maintained in the Act. The provision regarding confiscation of goods contained in Sections 111 and 113 of the Act is a penalty in rem which is enforced against the goods, while the personal penalties imposed under Section 112 and other provisions of the Act are in the nature of penalty in personam which are enforced against the person concerned." Since the penalty levied on Shri Yahoo under Section 112(a) is a personal penalty, it cannot be recovered against the importer or against the goods. The O.P. is therefore allowed declaring that the personal penalty imposed on Shri Yahoo vide Ext.P1 order cannot be recovered from the petitioner or against the vehicle imported by him. It would be open to the respondents to proceed for recovery ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
