TaxTMI 
TaxTMI 
2022 (10) TMI 1017
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt ORDER The only issue to be decided is about the justifiability of the penalty imposed under Section 112(a) of the Customs Act, 1962 on the appellant. 2. Heard Shri L. Gokul Raj, Learned Advocate for the appellant and Shri M. Ambe, Learned Deputy Commissioner for the Revenue. 3. I have considered the rival contentions and have also gone through the written submissions as well as the case-law....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ive Officer posted at the CFS on 12.11.2012 wherein the goods were found to be Aluminium Scrap; that no action was initiated up to 24.12.2020, on which date a Show Cause Notice under Section 124 ibid. was issued on both the importer as well as the appellant, proposing to confiscate the goods in question apart from proposing to impose penalty under Section 112(a) / 117 ibid. 5. The appellant filed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 20.01.2014 which was issued to all Shipping Lines by the Assistant Commissioner of Customs (Docks), wherein the additional responsibility was fastened on Shipping Lines to ensure the furnishing of pre-shipment inspection certificate before the same was loaded on the ship. 6.1 The Handbook of Procedures issued by the Directorate General of Foreign Trade (DGFT) dated 08.04.2005 (2004-09) requires....
X X X X Extracts X X X X
X X X X Extracts X X X X
....person including a Steamer Agent has no locus to meet the above requirement. The responsibility was that of the importer, as prescribed, and in any case, the non-fulfilment of the above requirement would not ipso facto tantamount to declaring the goods as 'prohibited' under Section 111(d) ibid. This is because Section 111(d) could be invoked only when any goods are imported or attempted to be impo....