2019 (5) TMI 78

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.... ORDER Per: S.S GARG The Revenue has filed the present appeal against the impugned order dt. 25/09/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) dismissed the Department's appeal filed before him and upheld the Order-in-Original. 2. Briefly the facts of the present case are that respondent M/s. Baraka Overseas Traders, Mangaluru, has exported 300 cartons of f....

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....e consumption since the consignment posed a threat to the bio-security and proposed either destruction or deportation of the goods. The importer sought waiver of show-cause notice and requested for adjudication of the case. The Additional Commissioner of Customs, Mangaluru adjudicated the case vide order dt. 15/09/2016 and ordered for absolute confiscation of 300 cartons of frozen mackerels under ....

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..... Learned AR for the Revenue submitted that both the authorities have not imposed any penalty on the importer under Section 112 of the Customs Act, 1962. He further submitted that the findings of the Commissioner(Appeals) is in contravention of the provisions of Section 112. He further submitted that as per the Section 112, any person, who, in relation to any goods, does or omits to do any act whi....

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....er(Appeals) has specifically held that penalty will ordinarily been imposed in cases where the party acts deliberately in defiance of law, or is guilty of contumacious or dishonest conduct, or acts in conscious disregard of its obligation, but not in cases where there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is....