2015 (10) TMI 761

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....vas, Senior Panel Counsel For the Respondent : Mr T Ramesh JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian, J.) This appeal is by the Commissioner of Customs under Section 130 of the Customs Act, 1962. 2. Heard Mr.A.P.Srinivas, learned Senior Panel Counsel for the appellant and Mr.T.Ramesh, learned counsel for the first respondent. 3. The first respondent file....

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.... under the four shipping bills. 5. As a consequence, confiscation proceedings were initiated and a show cause notice dated 11.8.2004 was issued under Section 124. The proposal was contested and the first respondent claimed the benefit of exemption in terms of Serial No.3 of the Table annexed to Notification No.94/96-Cus. 6. But the claim of the first respondent was rejected by the Commission....

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....t by which certain goods become liable to confiscation under Section 111, is liable to penalty. But the penalty is leviable, only if the goods in relation to which he is found liable for confiscation, are dutiable goods other than prohibited goods. There is no dispute about the fact that the goods in question in the case on hand were not dutiable goods, by virtue of the exemption notification. ....