TaxTMI 
TaxTMI 
2007 (12) TMI 232
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....111(d) and 111(m) of the Customs Act and was ordered to be released on payment of redemption fine and personal penalty as provided under Section 125 of the Customs Act. The findings in Ext.P1 order which has become final is that the vehicle was not eligible for transfer of residence benefits claimed by the petitioner and the import made without import licence by making misdeclaration and misrepres....
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....on 112(a) of the Customs Act, also remitted the same. However, Shri Yahoo on whom a personal penalty of Rs. 25,000/- was levied under the above order, has not remitted the same. Consequently the Customs authorities refused to release the car to the petitioner. The petitioner has filed this O.P. for a declaration that penalty imposed on Mr. Yahoo cannot be recovered from the petitioner and conseque....
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....ained by the Customs for recovery of the personal penalty levied on Shri Yahoo. It is seen from the impugned order Ext.P1 that separate penalty is levied on the importer namely, the petitioner and two other persons against whom proceedings for penalty was initiated under Section 112(a) of the Customs Act. The personal penalty levied against Shri Yahoo under Section 112(a) of the Customs Act is for....
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.... import duty and other charges. Petitioner has admittedly remitted the import duty, redemption fine, personal penalty and other charges for releasing the vehicle pursuant to order issued under Section 125 of the Act. The Supreme Court has considered the nature of penalty levied under various provisions of the Customs Act in the decision in Union of India v. Mustafa & Najibai Trading Co. - 19....