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2016 (5) TMI 890 - AT - CustomsWaiver of penalty - DEPB license obtained through fraudulent means were used by the various importers for importation of the goods - Confiscation of goods - Undue rebate of Central excise duty - malafide intention - Held that:- the appellants have declared the manufacturer as a supporting manufacturer and the goods so procured from the so called supporting manufacturer were not manufactured by the said manufacturer. If this is so then all the material particulars mentioned in the ARE-1 and subsequently declared in the shipping bills and other documents for export, obviously, do not correspond to the goods shown to have been manufactured by the supporting manufacturer. Therefore, the appellants have knowingly committed offence as specified under Section 113(i) and made themselves liable for penalty under Section 114 of the Customs Act. Shri Rajendra Doshi, General Manager of appellant co. has admitted in his statement, that he visited the factory of M/s. Siddhi Creative, who has issued the invoices and found that M/s. Siddhi Creative did not have the manufacturing unit. Knowingly this fact, he has mis-declared the bogus ARE-1s in the shipping bills. Thus, he was indulged in entire offence committed by the appellant colluding with M/s Siddhi Creative. It is found that the equal amount of penalty was imposed each on the appellant company as well as Shri Rajendra Doshi. Taking into consideration that Shri Rajendra Doshi is an employee of the appellant company equal amount of penalty of ₹ 5,03,000/- is very harsh. Therefore, in respect of Shri Rajendra Doshi, if the penalty is reduced from ₹ 5,03,000/- to ₹ 2,00,000/- the interest of justice can be met. - Decided partly in favour of appellant
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