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2014 (11) TMI 569 - AT - Customs100% EOU - Imposition of penalties on individuals where the main appellant has admitted the diversion of goods - Held that:- Adjudicating Authority has bought on record the complicity of the main appellant in defrauding government of its legitimate revenue. In view of the foregoing, we hold that M/s Skyron Overseas Industries the main appellant herein has not made out any case and the appeals are devoid of any merits. The appeals are rejected. Shri Mulchand Bhanvarlal Saran has not been issued any show cause notice and hence no penalty can be imposed - Decided in favor of appellant. Levy of penalty on Shri Sunil G Somani - Adjudicating Authority has imposed penalties on him on the ground that he being authorised signatory of the main appellant. - Role attributed to the Shri Sunil G Somani has been brought out by the Adjudicating Authority in Paragraph 47(b). The said findings specifically point out that the appellant Shri Sunil G Somani was the brain behind the entire duty evasion modus operandi, wherein he played a dual role; as a purchaser as well as seller of advance license/ARO and that he was something more than special power of attorney and also that he has not acted in a prudent manner. In our considered views, these findings of the Adjudicating Authority are correct and does not require any interference - Decided against the appellant.
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