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2016 (5) TMI 173 - AT - CustomsImposition of penalty - Smuggling of foreign branded cigarettes and liquor - brought in the guise of computer casing - falls under the category of lending of their IEC Code to Shri Sujit Satam - Held that:- the statement of Shri Kishore Shah clearly indicates that he was monitoring the activities and had allowed the use of IEC Code of M/s. Darshana Impex in collusion with Shri Sujit Satam. Shri Kishore Shah also had helped Shri Sujit Satam for arranging banker’s cheque or demand draft for the payment of duty on the mis-declared goods i.e. computer casing, in the name of one of the employees. These facts indicate that Shri Kishore Shah was aware of nefarious activity of Shri Sujit Satam as otherwise he would have issued demand draft of the firm M/s Darshana Impex. Since the consignment which is confiscated by the adjudicating authority is of M/s Darshana Impex and Shri Kishore Shah handling day-to-day activity of said firm he is liable for penalty under Section 112(a) of the Customs Act, 1962. The adjudicating authority while attributing the role of Shri Pravin Gada, has not indicated how Shri Pravin Gada is liable to be penalized under Section 112(a) of the Customs Act, 1962 as it is very clear that Shri Pravin Gada had given a Letter of Authority to Shri Kishore Shah as Manager to look after the day-to-day affairs. Therefore the penalties imposed on Shri Pravin Gada seems to be unwarranted as he may have been kept in dark by the Manager and the same is liable to be set aside. - Decided partly in favour of appellnat
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