2002 (3) TMI 135

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..... ring for the appellants submitted that he is questioning only penalty under proviso to Section 112(a) of the Customs Act, 1962. In this context, he drew our attention to the relevant portion in Order-in-Original dated 26-2-98 passed by the Commissioner of Customs, Mangalore. The relevant portion of the order is as under - "……(a) I order that the differential duty of Rs. 2,99,48,282/- already pai .....

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..... the Act. Against the said order an appeal was filed before the Tribunal. The Tribunal has remanded the matter observing that no penalty can be imposed in the absence of show cause notice with reference to penalty under Section 114A. A show cause notice was issued accordingly to propose penalty under Section 112(a) and penalty was confirmed. The present appeal is against the said order on imposing .....

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..... position of penalty, on issuing show cause notice, the Department was justified in imposing the penalty under Section 112(a) of the Act with prior notice. 4. On going through the facts and circumstances of the case and in view of the case law referred to above that the penalty cannot be imposed under Section 112(a) of the Act since the assessment is provisional. Following ratio of the aforestate .....

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