2017 (3) TMI 1118

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....l has been filed against order-in-original no: 04-05/CE/2005 dated 13^th January 2005 of Commissioner of Central Excise, Chandigarh - I. Appellant has been imposed with a penalty of Rs. 2 lakhs under section 112(b) of the Customs Act, 1962. 2. Appellant is holder of Customs House Agent licence in the name of M/s International Shipping Agency at Mumbai which had been cancelled in July 2000 and t....

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....Mumbai)] and Commissioner of Customs (Export), Mumbai v. M K Industries [2008 (230) ELT 91 (Tri-Mumbai)]. 5. It would appear from the papers that jurisdiction in this dispute does not vest in this bench of this Tribunal. However, from the records, it is seen that, though the records were transferred along with the stay and revision application to the Principal Bench, registry vide letter dated ....

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....s and considering the material on records, it is found that :- (a) While there is no proposal of liability to confiscation; no findings and order to confiscate any goods has been arrived under the provisions of Section 111 of the Customs Act, 1962. Therefore, penalty under Section 112 (a) or under Section 112(b) therefore cannot be arrived at or upheld in the this case; (b) The composite pen....

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.... dated 1-3-94 as amended was sought by the appellants before the Ld. Commissioner, but the same benefit has not been granted. Prima facie, this reliance by the appellants, in this case, especially on the fact that the imports were made through courier company after 16-3-95 would call for benefit of the said notification; duty demands are therefore, required to be worked out and duty confirmed for ....