Case Law Details
Seville Products Ltd. Vs Commissioner of Customs, Ludhiana (CESTAT Chandigarh)
Section 1, sub section (2) of the Customs Act, 1962 admittedly is having jurisdiction in only within whole of India and its territories and cannot be extended beyond India and the appellant is located outside of India, therefore, no penalty can be imposed on the appellant under Customs Act, 1962, therefore, I do not find any merit in the impugned order, the same is set aside.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
The appellant is in appeal against the impugned order wherein penalty of Rs. 1 lakh has been imposed on the appellant under Section 112(a) of the Customs Act, 1962.
2. The facts of the case are that the appellant is located in Dubai, outside of India and having no office in India. He is supplying confectionary items to various importers of India. A case has been booked against one of the importer M/s Royal Import & Export on account of under valuation by DRI. A show cause notice was issued by DRI on 11.08.2014 to impose penalty on the appellant. A penalty of Rs. 1 lakh was imposed on the appellant under Section 112(a) of the Customs Act, 1962. Against the said order, the appellant is before me.
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