TaxTMI 
TaxTMI 
2024 (5) TMI 479
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....f item 7205 2100 of First Schedule to Customs Tariff Act, 1975 to levy differential duty of Rs. 49,01,331- under the authority of section 129D (1) of Customs Act, 1962, is the failure in the impugned order [NHS-CUSTM-SXP-COM-01-13-14 dated 19th August 2013] to confiscate the goods under section 111(m) of Customs Act, 1962 and to impose appropriate penalty under section 112 of Customs Act, 1962. 2. The respondent, M/s Steel & Scrap, had imported 69.610 metric tons of 'waste and scrap of high speed steel dry grindings' for which bill of entry no. 5817366/24.01.2012 had been filed declaring the goods, valued at Rs. 25,55,494, chargeable to duty of Rs. 3,62,344 at rate applicable to tariff item 7204 4900 of First Schedule to Customs Tariff Act....
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....fore, be appropriate to turn to the submissions made on behalf of the appellant-Commissioner for ascertaining source of grievance. 4. According to Learned Authorized Representative, the goods were found to be not conforming to the declaration, both insofar as description and tariff item was concerned, and the respondent had, though ineligible therefrom, claimed the benefit of exemption from 'basic customs duty (BCD)' which warranted confiscation under section 111(m) of Customs Act, 1962. It was contended by him that fine in lieu of confiscation should have been a part of the impugned order as also penalty under section 112 of Customs Act, 1962. On the other hand, Learned Counsel for respondent submitted that there was no misdeclaration on ....
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.... informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter : ..........' of Customs Act, 1962, it is seen that notice is mandatory pre-requisite for confiscation of goods and imposition of penalty. There is no option to have this pre-requisite waived under any circumstances and the only latitude under law is '........ Provided that the notice referred to in clause (a) and the representation referred to in clause (b....