2017 (9) TMI 1333

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.... K.C. Jena, Addl. Comm.(AR) for the Respondent (s) ORDER Per: Shri P.K. Choudhary 1. The appellants are engaged in manufacturing diagnostic laboratories. The appellant imported complete Turnkey Laboratory equipments for Hematology Reagent manufacturing plant for erection at EPIP under EPCG Scheme and cleared the goods vide two Bills of Entry availing concessional rate of Customs Duty and ....

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....nalty imposed Rs. 50,000/- u/s 117 of Customs Act, 1962 CUS Appeal No.76042/2015   SCN No.VIII(40)01/EPCG/ADJ/CUS/ACG/201-15/5018 dt. 25.08.2015 Demand Rs. 1,58,989/- Penalty imposed Rs. 50,000/- u/s 117 of Customs Act, 1962 CUS Appeal No.75818/2016 All the four appeals are taken together for disposal since the dispute pertains to common issues and only two Bills of Entry....

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....ingly have deposited the entire amount of the Customs duty demanded vide the above four adjudication orders. He further submits that penalty is not warranted in the present situation as the circumstances are beyond the control of the appellant assessee. He also argued that there was no intention to evade payment of the duty, hence, the penalty charged under Section 117 of the Act may kindly be set....

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.... of the Customs Act, 1962. Section 117 of the Act, 1962 provides any person who contravenes any of the provisions of this Act or who fails to comply with the provisions of this Act, etc., where no express penalty is elsewhere provided for such contravention or failure, shall be liable to penalty. In the present case, I find that the appellant failed to comply with the provisions of the Act by way ....