2015 (12) TMI 1557

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.... for the Appellant : Shri B.K. Singh, Advocate Present for the Respondent : Shri Vaibhav Bhatnagar, D.R. ORDER Imposition of penalty on the appellants under Section 112 of the Customs Act, 1962 is the subject matter of present dispute.  The brief facts of the case are that a courier shipment under AWB No.108524754 arrived from Dubai and reached the IGI Airport, New Delhi on 11.05.201....

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.... order dated 30.12.2013, the ld. Commissioner (Appeals) vide the impugned order dated 11.05.2015 has reduced the penalty on Shri Sanjay Chauhan to Rs. 1,50,000/- and held that the imposition of penalty on Shri Manjok Kumar in the adjudication  order is justified. Hence, this present appeals are before the Tribunal. 3.  Shri B.K. Singh, the ld. Advocate for the appellant submits that i....

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....rd, the provisions of both clauses (l) and (m) of Section 111 of the Customs Act, 1962 cannot be applicable for confiscation of goods, resulting in imposition of penalty under Section 112 ibid. 4.  Per contra, Shri G.R. Singh, ld. DR appearing for the respondent submits that since the goods in question were improperly imported, the provisions of Section 111 of the Act is rightly invocable ....

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....orrespond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 ^2[in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54]; 7.  On perusal of the clause (l), it reveals that the said provi....