2009 (12) TMI 810

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....or the Respondent. ORDER This application field by M/s. Passage Cargo Pvt. Ltd. seeks to rectify error apparent from the records contained in the Final Order Nos. 276 & 277/2009 dated 9-3-2009 of the Tribunal partially allowing the appeal filed by the CHA for setting aside the penalty of Rs. 1 lakh imposed under Section 114 of the Customs Act. The Tribunal reduced the penalty to Rs. 50,000/-....

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....led, the main ground taken is that the Tribunal passed the order without considering the question of law raised in the supplementary affidavit. The appellant relies on a decision of this Tribunal in the case of Raghuvar (India) Ltd. v. CC (Import), Nhava Sheva [2007 (213) E.L.T. 340 (Tri.-Mum.)] wherein relying on judgments of Hon'ble High Court of Kolkata and Hon'ble High Court of Gujarat, the Tr....

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....ive at penalties under Section 114(i) of the Customs Act. When no goods have been exported as is the case of Revenue, there can be no question of penalty for having rendered non existing goods liable to confiscation, even if penalty was found applicable under Section 114(i) of Customs Act, 1962. The appeal of the present applicant is, therefore to be allowed to the extent of the penalty imposed on....

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....is apparent.......... ........... ..............." No willful act by the appellant entailing confiscation of export goods is found in the impugned order. 4. In view of the above finding, allowing this ROM application, will necessarily entail a change in the order of the Tribunal. The order cannot be maintained with a finding that the appellant was not found guilty of having rendered export g....