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2011 (3) TMI 1394 - AT - CustomsDemand of duty – redemption of fine - Penalties have been imposed on the ground of mis-declaration and on the ground that imported newsprint paper stands diverted - diversion of goods imported by M/s. Suspense Kahania, M/s. Educator, M/s. Chardi Kalan and M/s. Kissan Mittar, what was imported in the name of these parties were in the premises owned by Director Shri S.K. Gupta or Shri J.S. Dardi who were not specifically authorised for importing newsprint in the names of these parties - submissions of Shri S.K. Gupta and Shri J.S. Dardi and submissions of some of the dealers clearly confirm diversion of part of the imported goods in the name of these parties – Held that:- no penalty should be separately imposed on Shri J.S. Dardi insofar as the same relate to imports in the name of M/s. Suspense Kahaniya which is proprietary concern of Shri J.S. Dardi, he has played a crucial role in the diversion in his capacity as Director of M/s. Chardi Kalan and also in imports relating to M/s. Kissan Mittar. Therefore, these activities are not in his capacity as proprietor of M/s. Suspense Kahaniya and therefore, a separate penalty on him is warranted, demand of duty raised against M/s. Suspense Kahania is upheld, confiscation upheld, redemption fine imposed is reduced, penalty on M/s. Suspense Kahaniya is also upheld, demand of duty confirmed against the M/s. Gautam Traders, M/s. Chardi Kalan and M/s. Kissan Mittar are set aside, Penalty imposed on M/s. Gautam Traders is set aside, penalties on M/s. Educator, M/s. Bharat Desh Hamara, M/s. Chardi Kalan, and M/s. Kissan Mittar are reduced, penalties on Shri S.K. Gupta and Shri J.S. Dardi are reduced to Rs. One lakh each
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