Page 228 - ELT_1st June 2020_VOL 372_Part 5th

762 EXCISE LAW TIMES [ Vol. 372

“114AA. Penalty for use of false and incorrect material. — If a person
knowingly or intentionally makes, signs or uses, or causes to be made,
signed or used, any declaration, statement or document which is false or in-
correct in any material particular, in the transaction of any business for the
purposes of this Act, shall be liable to a penalty not exceeding five times the
value of goods.”
It is observed that this is not a case for imposition of penalty under Section
114AA of the Customs Act, 1962. Therefore the order of Commissioner (Appeals)
in waiving the penalty under Section 114AA of Customs Act, 1962 is legally sus-
tainable and is upheld.
18. However in view of the seriousness of the offence wherein 70 (Sev-
enty) gold biscuits weighing 8164.80 grams and valued at Rs. 2,51,89, 735/- and
forex 1,05,410 UAE Dirham have been smuggled by the PAX, Government imposes
a penalty of Rs. 40 lacs (Rupees Forty Lacs) on the PAX under Section 112(a) of the Cus-
toms Act, 1962.
19. The Commissioner (Appeals) vide the impugned O-I-A has allowed
the release of the DD amounting to Rs. 12 lac meant for deposit in NRE Account
and that of confiscated Indian currency amounting to Rs. 12,500/- (out of
Rs. 20,000/- beyond Rs. 7,500). The impugned order-in-appeal is upheld on this
aspect as per law.
20. Accordingly Government passes the following orders :-
(i) The absolute confiscation of impugned seventy gold biscuits weigh-
ing 8164.80 grams valued at Rs. 2,51,89,735/-, Forex (UAE Dirham
AED 1,05,410) and concealment material vide Order-in-Original No.
17/2013, dated 11-12-2013 and Order-in-Appeal No. 5
(SLM)/Cus/JPR/2015, dated 27-2-2015 is upheld under Section 111
of Customs Act, 1962.
(ii) A penalty of Rs. 40 lacs (Rupees Forty Lacs) is imposed under Sec-
tion 112(a) of Customs Act, 1962.
(iii) Penalty under Section 114AA of Customs Act, 1962 is set aside and
the order-in-appeal on this aspect is upheld.
(iv) Order-in-Appeal in releasing DD amounting to Rs. 12 lac (Rupees
Twelve Lacs) meant for deposit in NRE Account and Indian curren-
cy amounting to Rs. 12,500/- (Rupees Twelve Thousand and Five
Hundred) is upheld.
Accordingly both the Revision Applications Bearing No. 375/37/B/2017-RA,
dated 3-11-2017 filed by the PAX and Revision Application No. 380/15-
A/B/2015- RA dated 19-5-2015 filed by the Commissioner of Customs (Preven-
tive), Jodhpur (HQ Jaipur) are disposed of.

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EXCISE LAW TIMES  1st June 2020  228