2010 (8) TMI 298

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....der]. - In this case for illicit import of Nepali cigarettes valued at Rs. 4,500/- by Shri Kishen Singh Aeri, the Superintendent of Customs vide order-in-original dated 25th August, 2009 confiscated the cigarettes and imposed the penalty of Rs. 4,500/- on Shri Kishen Singh under Section 112 of Customs Act. The Department reviewed this order and filed a review appeal before Commissioner (Appeals)....

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....not be imposed. 2. I have carefully considered the submission of the learned Departmental Representative and have gone through the grounds of appeal in Department's appeal. 2.1 According to the Department, the minimum penalty prescribed under Section 112 of Customs Act, 1962 for the contravention of the provisions of clauses (a) or (b) is Rs. 5,000/-. In this regard, Section 112 of C....

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....lty (not exceeding the value of the goods or five thousand rupees), whichever is the greater; (ii)   in the case of dutiable goods, other than prohibited goods, to a penalty (not exceeding the duty sought to be evaded on such goods or five thousand rupees), whichever is the greater; (iii)  in the case of goods in respect of which the value stated in the entry made under this Act o....

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....ees), whichever is the highest." 2.2 From the language of Section 112, it is clear that the penalty prescribed for the contraventions is 'not exceeding the value of the goods or Rs. 5,000/- whichever is higher or 'not exceeding the duty sought to be evaded on such goods or Rs. 5,000/-, whichever is higher. Penalty imposable would be not exceeding Rs. 5,000/- if the value of the offending go....