1993 (9) TMI 133

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..... As the applicants could not produce any proof of their licit importation, the same were confiscated and a penalty of Rs. 1,000/- imposed. Their appeal to Central Board of Excise & Customs ('Board' in short) was rejected. Hence this revision application. 2. An opportunity of personal hearing duly offered on 18-9-1993, was not availed of. As no complex question of law or facts is involved, the ....

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....part of any of the conditions imposed by the import control authorities. 5. In short, therefore, the position is that the goods were admittedly permitted for import only against actual users condition. There has thus been a violation of the conditions subject to which the goods were allowed import. Clause (o) of Section 111 of the Customs Act, is very widely worded. It includes not only contrav....

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....cated for violation of the provisions of Section 111 of the Customs Act, are independent and distinct in their nature and both the authorities under the Customs Act, and the Imports and Exports (Control) Act, 1947 are free to take action under their respective Acts according to law. It is held that in such cases the customs authorities are competent to confiscate the goods in question under Sectio....

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....f or is in any way concerned in carrying, removing, selling or purchasing or in any other manner dealing with any goods which he knows or has reasons to believe are liable to confiscation under the Customs Act can be penalised (Sec. 112(b)]. The applicants' case squarely falls under the second category. Therefore, the penalty has also rightly been imposed on the applicants. However, keeping in min....