2017 (9) TMI 1569

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....) for the Revenue ORDER Per: Shri P. K. Choudhary The appellant filed this appeal against the imposition of penalty of Rs. 9,78,816/- under Section 112 (a) of the Customs Act, 1962 and 114A of the Act. 2. Briefly stated the facts of the case are that M/s Indian Oil Corpn. Ltd. (M/s I.O.C.L.) imported Superior Kerosene Oil (SKO) under Customs exemption Notification for ultimate sale th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her penalty of Rs. 9,78,816/- on the appellant herein as stated above. 3. The ld. Sr. Advocate, Dr. Samir Chakraborty, appearing on behalf of the appellant, submits that the appellant sold the SKO other than PDS, due to utmost emergency to Govt. organization. The supplies were made to Indian Railways/Defence which are fully Govt. Organizations, due to their exigencies. The appellant paid the du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appeal records. I find that there is no dispute that the appellant sold the imported SKO to the Govt. Organizations in extreme emergency. Section 114A of the Customs Act, 1962, provides penalty for short levied or non-levy of duty in certain cases where the duty has not been paid by reason of collusion or any wilful mis-statement or suppression of facts by the person who is liable to pay the du....