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2016 (1) TMI 916 - AT - CustomsLevy of penalty - appellant being an employee of CHA filed bill of entry for clearance of radio cassette recorders, crockery, etc. imported in the name of one of M/s. Idol Enterprises and the said consignment was mis-declared in respect of value as well as quantity. - whether the appellant has acted or omitted to act in the manner which would render the goods liable for confiscation and the appellant being an employee of CHA whether he is liable for penalty under Section 112(a) of the Customs Act, 1962. Held that:- Firstly, though the appellant has retracted the statement given by him to the authorities, factually he has produced documents which indicated mis-declaration of the consignments which were cleared earlier. The said mis-declaration of the value as well as quantity is concerned with Mr. Phirozebhai, whom the appellant was unable to present before the authorities. The appellant was, in my view, aware of the mis-declaration of the value and the description of the goods of the consignments in question in this appeal as well as for the earlier consignments. Hence retraction of the statement would not improve the case of the appellant before this Tribunal. Secondly, if the appellant had nothing to hide, his action of producing some other person as Phirozebhai before the investigating authorities itself indicate that he had something to hide and was not cooperating with the authorities to ascertain the mis-declaration of the value as well as description of goods. Levy of penalty confirmed - Decided against the appellant.
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