TaxTMI 
TaxTMI 
2000 (5) TMI 500
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.... The appellants are licensed Custom House agents. They filed a Bill of Entry dated 27-11-1999 on behalf of M/s. Escorts Limited (hereinafter referred to as the importers) for clearance of certain goods imported by the importers declaring the goods as "Software for making our MTS system Y2K compliance" for the benefit of Notification No. 20/99-Cus., dated 28-2-1999. On physical examination of the g....
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....ence. On the basis of such admission of offence of the importers, the Commissioner of Customs reached a finding that there was fragrant violation of Customs Law with intent to evade payment of duty and, accordingly, passed order dated 16-12-1999 against the importers and the present appellants. 3. The decision against the importers consisted of confiscation of the goods with option to redeem....
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....ers had waived show-cause notice as noted by the Commissioner, the appellants had not done so. It is also noted that the penalty has been imposed on the appellants under Section 112(a) of the Customs Act. On a perusal of this provision of law, I note that an order of imposition of penalty by invoking this provision of law should invariably be based on a finding of facts as regards any commission o....