2019 (2) TMI 1185

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....he Respondent  - None ORDER Per : SANJIV SRIVASTAVA Appeal by Revenue is directed against the Order-in- Original No.109/200 dated 19.8.2009 of Commissioner of Customs, Cochin. Vide the said order, the Commissioner has held as follows:  "In view of the discussion above, I hold that the goods covered under 69 shipping bills totally valued at Rs. 14,05,53,828/- (FOB) liable for ....

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....nder Section 113 has been made by the Commissioner, penalty under Section 114 should follow. Since Commissioner has not imposed any penalty under Section 114, the order of the Commissioner is erroneous and needs to be set aside to that extent. 2.3 None appeared for the respondents. 3.1 We have considered the submissions made in appeal and during the course of hearing. 3.2 Specifically dur....

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....under Section 114AA of the Customs Act, 1962." 3.3 The proposals made against the respondents as reproduced in Order-in-Original clearly shows that there was no proposal made for penalty under Section 114. Since no penalty was proposed under Section 114, Commissioner could not have imposed penalty under that Section. 3.4 In the appeal memo filed by the Revenue, no ground substantiating the i....