2015 (12) TMI 1388

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.... Respondent : None Per: B.S.V. MURTHY In both 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 imposed penalty of Rs. 2000/- (Rupees Two Thousand only) under Section 117 of Customs Act 1962 in M/s. West P....

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....he goods may 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 both 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 matte....