2018 (5) TMI 1245

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..... Commissioner (AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 30/12/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the appeal of the Department and imposed penalty on the appellant equivalent to 10% of the value of the seized gold under Section 114AA of the Customs Act, 1962. 2. &nbsp....

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.... appellant and also imposed penalty under Section 112 of the Customs Act. But the lower adjudicating authority dropped the proposal to impose penalty under Section 114AA of the Customs Act by holding that the said penalty can only be imposed in case of violation under the Customs Act pertaining to wilful fraudulent usage of export promotional schemes where the exports are shown only on paper and n....

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....age. The learned counsel for the appellant also brought on record, the judgment of the Madras High Court in the case of Payangadi Moidu Mohammed Ali Vs. Commissioner(Appeals), Chennai [2017(350) ELT 543 (Mad.)] wherein the Hon'ble High Court has held that in case of baggage case, which involves gold smuggling, the Tribunal does not have jurisdiction to decide such cases and the jurisdiction li....