Improper Importation – Confiscation of Goods & Levy of Penalty

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....83 and claimed clearance against licence dated 29.6.1981. By the time the goods were imported, a Public Notice No. 29/81 dated 5.6.1981 had already been issued putting beef tallow in the canalized items list and not permitting the same under O.G.L. items. Collector of Customs, Bombay had confiscated the consignments of beef tallow and gave the party option to re-export the impugned goods and imposed personal penalty of Rs. 5 Crore under Section 112 of the Customs Act, 1962. The Tribunal has however upheld the party's appeal holding that the import of beef tallow under OGL was not unlawful and therefore questions of confiscation, redemption fine or imposition of personal penalty under Section 112 of Customs Act 1962 would not arise. On appea....

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....ads thus:- "112. Penalty for improper importation of goods, etc. - Any person- (a) who is relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or (b) shall be liable- (i) in the case of goods in respect of which any prohibition is in force under this Act or any other laws for the time being in force, to a penalty not exceeding the value of the goods or five thousand rupees." As against this, Section 125 empowers the concerned officer to confiscate the goods which are illegally or improperly imported. After confiscation of the goods under the said section, the Collector of Customs is empowered to give a....