2006 (4) TMI 411

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....R, for the Respondent. [Order]. -  This appeal is directed against Order-in-Appeal dated 1-12-2004 which upheld the Order-in-Original imposing penalty on the appellants under Section 114A read with Section 112(a) of the Customs Act, 1962. 2. The issue involved in this case is regarding non-applicability of the benefit of Notification No. 56/98-Cus., dated 1-8-98 to the appellant....

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....1962), and the rules and the regulations made thereunder, including those relating to refunds and exemptions from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act." The penalty sought to be imposed on the appellants is on the interpretation of abovesaid section. I find that an identical provision was ....

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.... levy and collection of duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1)." 6. A perusal of the said provisions shows that the breach of the provision of the Act has not been made penal or an offence and no power has been given to confiscate the goods. It only provides for application of the procedural provisions o....

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....ty of Excise under goods of special importance and provisions of Section 3(4) of this case are identical. As the Apex Court has specifically held that to impose penalty there has to be provision under the Section under which penalty has to be imposed, it may be noted that provisions of Section 3A(4) do not provide for imposition of any penalty for violation of the provisions of Section 3A and the ....