2015 (12) TMI 1253

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....4-21471 / 2015<br>Customs<br>MR. B.S.V. MURTHY, J. For The Appellant : Mr. Pakshi Rajan, AR For The Respondent : None Per: B.S.V. MURTHY In all these cases imports were made by importers who did not have IE Code and consequently proceedings were proposed to be initiated. However the importers requested for adjudication without issue of show-cause notice. Thereafter original authority i....

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....be liable to confiscation strictly going by the proviso to Section 111(d) read with Foreign Trade Act. However the Revenue never chose the option of imposing penalty under Section 112 at the original stage in all these cases and not resorting to confiscation, in my opinion it is too late or the matter to be reopened. The proper course to be adopted would have been to remand the matter to the origi....