TaxTMI 
TaxTMI 
2017 (11) TMI 492
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....ntific speed pumps, coming through courier bags of M/s Linehaul Express (India) Pvt. Ltd., an "On Board Courier", by Flight No. CX-695 on 10/11.5.2012. Intelligence further indicated that one Shri Manoj Kumar is actively associated in smuggling of contraband goods. On arrival of the goods at the port of import, the DRI officers examined 7 packages contained in three bags in the form of 1,15,597 pcs. of memory cards, 3 gold bars of 1,000 gms. each, 710 pcs. of RAMs of 512 MB. Thereafter, the department conducted search at the residential premises of Shri Manoj Kumar, Director of Budget Logistics on 11.5.2012 and also searched the office premises of Budget Couriers Pvt. Ltd. on 12.5.2012. The department also visited the office of M/s Abee Log....
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....d. Thus, the ld. Advocate submitted that confiscation of goods under any other sub-sections of Section 111 ibid, as proposed in the Show Cause Notice, cannot be acted upon in absence of any discussions on those aspects in the adjudication order. He further submitted that in respect of imposition of penalties on the appellants, the adjudicating authority has not specifically discussed the role/acts and deeds of the appellants for invocation of the provisions of Section 112 and 114AA ibid. Thus, he submitted that in absence of any specific findings recorded in the impugned order regarding the role and act of the appellants, imposition of penalty cannot be sustained. 3. On the other hand, the ld. DR appearing for the respondent reiterated the....
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....the appellants had signed any document for the purpose of obtaining a licence or for the purpose of importing the goods, it cannot be said that any fraudulent practice was adopted by the appellants for illegal importation of goods, which were liable for confiscation. Thus, it is obvious that the provisions of sub-section (d) of Section 111 ibid do not get attracted for confiscation of the goods. For goods being liable to confiscation under Section 111(m) ibid, those must be mis-declared in the entry made by the importer in the Bill of Entry. Since, the goods were intercepted by the Officers of DRI from the Linehaul Express/ the Airlines Courier, and admittedly, no bill of entry was filed or any entry was made by any of the appellants, I am ....