2015 (2) TMI 595

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....: Shri Anil Gidwani, A.R. JUDGEMENT Per : Mr. H.K. Thakur; These appeals have been filed by the appellant against OIA No. 36-55/2014/CUS/COMMR-A-/KDL dated 13.02.2014 passed by Commissioner (Appeals), Kandla (at Ahmedabad). Under this OIA dated 13.2.2014 first appellate authority has reduced the penalty imposed in each case from Rs. One lakh to Rs. 25,000/-. Penalties so upheld by the fir....

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....and the provisions of the Customs Act, 1962, therefore, no penalties under Section 117 of the Customs Act, 1962 are not attracted in these proceedings. 2.1 Learned Advocate also argued that warehouse period of one year was never made applicable by Kandla Customs House for ship stores as department never asked the warehouse license holders to apply for extension of warehoused period in case of s....

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....er this Section. It was his case that by not asking for extension itself after one year of warehousing is sufficient cause for imposition of Section 117 penalty. Learned AR argued that first appellate authority was considerate enough to reduce the penalty from Rs. One lakh to Rs. 25,000/- in each case. 4. Heard both sides and perused the case records. The issue involved in the present proceedin....

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.... which are being supplied as ship stores. It is observed from the facts available in Para 4 of the appeal memoranda filed by the appellant that such a practice could be in vogue at Kandla during the relevant period. Appellant did ask the department for providing them the copies of such orders passed by Commissioner on 24.3.2009, which is still pending with the department. In the interest of justic....