TaxTMI 
TaxTMI 
2001 (5) TMI 62
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....ep the goods not dutiable under the Customs Act out of the purview of the Customs Act is demonstrably clear from the fact that Section 111 of the Customs Act providing for confiscation of goods and imposition of penalties, in its numerous clauses preponderantly employ the words 'dutiable or prohibited' and only clause (o) of Section 111 deals with the goods exempted from Customs duty ? 5. Whether the Courts below have acted without jurisdiction ?" 2.Factual background in which the application has been filed is as follows : Applicant was issued a show cause notice by the Commissioner of Customs, Air Cargo, New Delhi (in short the 'Commissioner'). As per the said notice applicant and other noticees were called upon to explain as to why 4908 pieces of 'Computer Software CD ROMs Lotus Smart Suite-97", seized from the godown and office premises of M/s. Somerset International Limited on 16th April, 1998, should not be confiscated under Section 111(m) of the Act. In the reply submitted, applicant raised the contention that he was not connected with the import of the disputed CD ROMs and that he was not liable for any penalty. By order-in-original, dated 8th September, ....
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....ted to be unloaded at any place other than a customs port or customs air- port appointed under clause (a) of Section 7 for the unloading of such goods; (b) any goods imported by land or inland water through any route other than a route specified in a notification issued under clause (c) of Section 7 for the import of such goods; (c) any dutiable or prohibited goods brought into any bay, gulf, creek or tidal river for the purpose of being landed at a place other than a customs port; (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or any other law for the time being in force; (e) any dutiable or prohibited goods found concealed in any manner in any conveyance; (f) any dutiable or prohibited goods required to be mentioned under the regulations in an import manifest or import report which are not so mentioned; unloaded from a ....
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....of the condition was sanctioned by the proper officer; (p) any notified goods in relation to which any provisions of Chapter IVA or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened." 5.We find that in Section 111, in various clauses, the goods have been described either to be in respect of dutiable or prohibited goods. For example clauses (c), (e), (g), (f), (i), (j), (k), (l) and (n). That being the position, in view of the specific language used in Section 111(m) that it relates to any goods, which do not correspond in respect of value and or in any other particular, with the entry made under the Act the plea that Section 111 has application only to dutiable goods has no substance. 6.When the material words are capable of bearing two or more constructions, the most firmly established rule for construction of such words "of all statutes in general (be they penal or beneficial, restrictive or enlarging of the common law)", is the rule laid down in Heydon's case (1584) 3 Co. Rep. 7a, which has now attained the status of a classic. The rule which is also known as "`purposive' constru....
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....h are beyond challenge and the appellant's readiness for adjudication accepting the laboratory rest reports. The contention of learned Counsel for appellants is that the appellants did not incur any consequential liability on account of the fact that there is no material to indicate further that mis-declaration by appellants was deliberate and not bona fide. We do not find any merit in this contention. Section 112, insofar as it is material for the present11. purpose, is as under :- Penalty for improper importation of goods etc. -"112. Any person - who, in relation to any goods, does or omits to do any act(a) which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act, or who acquires possession of or is in any way concerned in(b) carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111, shall be liable - (i) ....... (ii) to (v) ........." We have earlier indicated that the imported goods were12. liable to confiscation under Sect....