2017 (3) TMI 444

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....ppellants Shri V R Reddy, Assistant Commissioner (AR) for the respondent Order Appeals of Shri Amit Shantilal Momayya and Shri Yogesh Mangaldas Bajaj against order-in-original no. 8/2015-16 dated 31^st July 2015 of Principal Commissioner of Customs, Nhava Sheva - II are disposed off by this common order as the facts and circumstances leading to impugned proceedings are common. Both appell....

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....aakali Impex, and using the licence of M/s Bajaj Enterprises, Customs House Agency owned by Shri Yogesh Mangaldas Bajaj. Hence the order of imposition of penalty on the two individuals. 4. Consequent upon issue of notice dated 14^th December 2011, two of the noticees, including the importer, placed themselves in the jurisdiction of the Customs & Central Excise Settlement Commission leading to c....

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....ELT 266 (SC)], of the Hon'ble High Court of Bombay in Modest Shipping (Agency) Pvt Ltd v. Chief Commissioner of Customs, Bombay [2004 (167) ELT 25 (Bom)] and of the Tribunal in Tikam P Bhojwani v. Commissioner of Central Excise, Ahmedabad [2011 (272) ELT 88 (Tri-Ahmd)] and Virendar Bansal v. Commissioner of Customs (ICD), New Delhi [2015 (317) ELT 796 (Tri-Del)]. 6. Heard Learned Authorized Rep....

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....ted to the offences leading to confiscation of the goods. 9. Section 112 of Customs Act, 1962 is liable to be invoked only for acts of omission and commission in relation to goods that are liable to confiscation. It is not an independent provision in accordance with which penalty may be imposed on individuals. In the absence of a finding on liability of goods for confiscation, section 112 canno....