2025-VIL-1827-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Sections 113(f) and 114(iii) of Customs Act, 1962 – Imposition of penalty – Sustainability – Intelligence gathered information that a tug ‘Alliance’ owned by Appellants had illegally made supply of 20KL of diesel oil to a Pakistan going foreign flag vessel without filing export document – After investigation, department issued show cause notice to Appellants along with other co-noticees – Adjudicating Authority ordered for confiscation of impugned goods under Section 113(f) of the Act and imposed penalty on Appellants under Section 114(iii) of the Act – Commissioner (Appeals) upheld order passed by Adjudicating Authority – Whether penalty under Section 114(iii) of the Act has been rightly imposed upon Appellants – HELD – Penalty under Section 114(iii) of the Act can be imposed upon a person who in relation to any goods, does or omits to do any act which would render such goods liable to confiscation under Section 113 of the Act or abets the doing or omission of such act. Appellant No.1 had stated in his statement that he did not have any prior knowledge about fact that the person, to whom the tug was given on lease for supply of diesel, had not filed any shipping bill for supply of said goods. Appellant No.1 had nowhere stated that he had allowed any person to use the tug for supply of diesel and spares without filing shipping bill and without observing the law. Appellants were not involved in smuggling of diesel oil through tug “Alliance”. There was no connivance on part of Appellants to illegally supply bunker fuel to vessel. Penalty has been wrongly imposed upon Appellants. Impugned order upholding imposition of penalty upon Appellants is not sustainable and liable to be set aside – Appeals allowed
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