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2015 (4) TMI 279 - SC - CustomsImposition of penalty - Overvaluation of goods - Fraudulent availment of DEPB Credit - Held that:- Goods were liable for confiscation under sub-section (d) of Section 113 of the Act, and therefore penalty could be imposed under Section 114(I) of the said Act, next question that arises for consideration is as to whether on the facts of this case penalties were rightly imposed by the Commissioner . Though this aspect is not considered by the Tribunal it may not be necessary to refer the case back to the Tribunal for this particular purpose. Counsel on both sides agreed that the order of the Commissioner can be gone into to determine this aspect - Commissioner has imposed the order of payment of penalty of ₹ 25,000 /- upon him only on the ground that the goods were cleared for export by his son Alok Jaiswal . That can hardly be the ground to fasten the liability or attribute abetment on the part of respondent no.1 . Likewise, insofar as respondent no.2 Mr. Rakesh Mishra is concerned, the only allegation against him is that he had supervised the stuffing of the goods at ICD Varanasi and received the payment. Only on this allegation, it cannot be attributed that he became party to the over invoicing of the goods. Penalty in respect of these two respondents, therefore, has to be set aside. As far as respondent no.3 is concerned, he was working as Superintendent ICD - The allegation which has been established against him is that he had a direct role in obtaining the report of M/s. Saraswati Plastics, New Delhi, and it is on that basis the exporter, namely, M/s. Yash Export fraudulently claimed high DEPB to their credit. It is recorded that without the aforesaid report it was not possible for M/s. Yash Export to fraudulently import high DEPB. Therefore, penalty against M/s. Yash Export is accordingly maintained. - Decided partly in favour of Revenue.
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