2001 (5) TMI 318

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.... appeal) and praying that such questions be referred to the jurisdictional High Court under Section 130 of the Customs Act. The questions as formulated by the applicants are as under :- "1.        Whether penalty under Section 114 of the Customs Act, 1962, can be imposed on the applicant in the absence of any penalty proceedings against the exporter M/s. Ski Air Exports (P) Ltd. to whom no show cause notice was issued even though in the main body of the show cause notice, M/s. Ski Air Exports (P) Ltd. have been required to show cause to the Commissioner of Customs (ICDs), ICD, Tughlakabad, New Delhi, as to why the impugned goods should not be confiscated under Section 113(1) of the Customs Act, 1962, an....

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....v. UOI." 2. The Commissioner's order impugned in the appeals was passed in adjudication of the show-cause notice [SCN] issued to the following persons :- 1.       Shri Kirti B. Saluja, Director of M/s. Ski Air Exports Pvt. Ltd., C-122, IInd Floor, Hari Nagar Clock Tower, New Delhi-64. 2.       M/s. Falcon Air Cargo & Travels Pvt. Ltd., 55-A, Siddharth Chambers, Hauz Khas, New Delhi. 3.       Shri Vinod Kumar Chopra S/o Shri C.L. Chopra, II-O-33, Lajpat Nagar, New Delhi. 4.       Shri Navneet Arora R/o R-202. IInd Floor, Greater Kailash-I, New Delhi. 3. The proposal in the SCN to confiscate the g....

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.... the goods, the question arose as to whether the goods could be confiscated. Counsel, further, raised the question whether any violation of the Customs House Agents Licensing Regulations [in short, the Regulations] attracted the penalty provisions of Section 114 of the Act. Yet another question raised by him was as to whether any penalty under Section 114 could be imposed on the applicants for contumacious conduct or deliberate violation of law, in the absence of allegations to that effect in the SCN. The Departmental Representative; on the other hand, submitted that none of the questions raised by ld. Advocate had arisen out of the Tribunal's Order. 5.1 We have considered the submissions. The first two questions raised in the prese....

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....n under Section 113 as also a person who abets such commission/omission of the person first above referred to. The applicability of Section 114 would, therefore; depend on whether the goods are liable to confiscation under Section 113. In the instant case, it was found, on physical examination of the goods that the goods were at variance with the description given in the Shipping Bills filed by the CHA. That finding of fact was not challenged before the Tribunal in the appeals. Further, it was found by the Tribunal that the goods were overvalued in the export document. Therefore, the goods which were entered for exportation under claim for drawback and did not correspond in material particulars with the entries in the export documents were ....