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Issues involved: Appeal against impugned Order of the Commissioner u/s 49 of the Customs Act, 1962; Pilferage of imported goods en route; Imposition of penalties on the Appellants.
Impugned Order and Background: The impugned Order was passed by the Commissioner following a Final Order of the Tribunal remanding the matter for fresh consideration. The case involved the pilferage of imported goods en route from Haldia to CWC Warehouse in Kolkata, with penalties imposed on the Appellants. Facts and Arguments: The case involved M/s. Dinbandhu Public Charitable Trust importing goods declared as "Free donation of used clothing" but facing issues with necessary certificates. The goods were tampered with en route, leading to penalties on the Appellants. Submissions were made regarding alleged forced statements, mismatch in descriptions, and lack of cross-examination opportunities. Commissioner's Decision: The Commissioner imposed penalties on the Appellants based on admissions made by them regarding the pilferage of goods. The Commissioner found discrepancies in the descriptions but upheld the penalties, rejecting claims of forced statements and lack of cross-examination opportunities. Judgment and Penalty Reduction: The Tribunal upheld the penalties but reduced the amounts imposed on the Appellants considering the circumstances and the value of the goods involved. The penalty on Shri Shib Shankar Das was reduced to Rs. 2.00 lakh and on Shri Dipu Das to Rs. 1.00 lakh. Conclusion: The Appeals were disposed of with the reduced penalties upheld for the Appellants based on their admissions and the circumstances of the case.
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