2023 (12) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant: Sh. B.V. Kumar, Advocate For the Respondent: Sh. Rajesh Shastry, AR ORDER PER D. M. MISRA This is an appeal against Order-in-Appeal No. 164- 181/2013 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Briefly stated facts of the case are that the appellant have imported parts and accessories of computers in respect of the bills of entry providing the de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m penalty under Section 114A of the Customs Act, 1962 be equivalent to the amount of duty plus interest payable. Hence, the present appeal. 3. The ld. Advocate for the appellant submits that interest amount added to the duty by the ld. Commissioner (Appeals) in computing the penalty under Section 114A of the Customs Act, 1962 is contrary to the principle of law and laid down by the Hon'ble Karn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "12. The aforesaid rule statutory interpretation was referred to by Constitution Bench of the Supreme Court in Indore Development Authority v. Manohar Lal and Others, AIR 2020 SC 1496. From perusal of the relevant extract of Section 114A, it is evident that the language employed by the Legislature is plain and unambiguous and the provision contains a positive condition with regard to levy of pe....