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Showing contexts for: import export code in Commissioner Of Central Excise, ... vs Mohd Barak Ali on 15 April, 2014Matching Fragments
2. In this case, Revenue is contesting the penalty imposed under Section 117 of the Customs Act 1962 and it is the contention of the Revenue that penalty should have been imposed under Section 112 of the Customs Act 1962 since the goods are liable to confiscation. The issue involved is that the respondents did not have Importer-Exporter Code Number as required and provided under Section 7 of the Foreign Trade (Development and Regulation) Act 1992.
3. On going through the records, I find that nowhere the value of the goods involved in import/export has been indicated and in the absence of any value indicated and in the absence of any quantum of duty involved; quantum of penalty that can be imposed under Section 112 can not be arrived at. Therefore, the dispute raised by the Revenue on penalty imposed on the respondents cannot be resolved at all in the absence of this vital information. I find that in a similar case in the case of one of the appellants herein namely M/s EA Mobile India (Pvt) Ltd., this Tribunal in Final Order No. 26919/2013 dated 05.11.2013 had taken a similar view. Under these circumstances, all the appeals filed by the Revenue have no merits and are rejected.