TMI Blog2014 (11) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appeals - Partial stay granted. - STAY PETITION NO.C/S/70150/2013(C/A/70194/2013) AND STAY PETITION NO.C/S/80087/2013(C/A/70018/2013) - ORDER NO.SO/76409-76410/2014 - Dated:- 22-9-2014 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. FOR THE APPELLANT : MD. AZHAR WARSI, ADVOCATE AND SHRI ARUN GOYAL, ADVOCATE FOR THE RESPONDENT : SHRI S.P.PAL, A.R. (APPRAISER) AND SH.S.CHAKRABORTY, AR (DY. COMMISSIONER) ORDER Per Dr. D.M. Misra; Heard both sides and perused the records. 2. These two Applications are filed seeking waiver of predeposit of penalty of ₹ 6.00 lakh and ₹ 1.00 lakh respectively on Shri V.Z. Kapmawia and Shri Ashok Kumar Agarwala, Proprietor of M/s. Bharti Traders, Jaipur, Rajasthan, imposed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi which on investigation has been found to belong to someone else. Thus, it is seen that Shri V.l. Kapmawia, time and again, has given false, fabricated and contradictory statements and adopted various means to legalize procurement and also claimed ownership of the seized red sanders wood logs and in the process had misled the investigation. 'It is thus evident that Shri V.l. Kapmawia was knowingly and intentionally involved himself in bringing the entire consignment of red sanders wood logs, MOP fertilizer and chewing tobacco into Mizoram, through various states without transit permit as well as by mis-declaration at the check-gates for smuggling to Myanmar. I therefore find Shri V.Z. Kapmawia liable to penalty under Section 114 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while filing reply to the show cause notice, he stated that the load was supposed to be carried to the state of Mizoram and unloaded at Kolasib and Aizawl. I find this was an attempt on the part of Shri Abdul Hasim Laskar to mislead the investigation. I therefore find Shri Abdul Hasim Laskar knowingly involved himself in the attempt of illegal export of the entire consignment of red sanders wood, MOP fertilizer and chewing tobacco to Myanmar and thus find him liable to penalty under Section 114 of the Customs Act, 1962. 4. Prima facie, we find that it is a case of appreciation of evidences placed by both sides. In the circumstances, we are of the view that directing 10% of the penalty imposed on each of the Applicants would meet the ends ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
