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2018 (2) TMI 1425 - AT - CustomsPenalty u/s 114 AA of the Customs Act, 1962 - The Revenue contended that the whole modus operandi adopted by the importer was to avail the benefit of Section 74 even after a lapse of two years from the date of import - Held that: - it is clear that the appellant is in a responsible position and coordinated the imports and other operations as deposed by the customs house agent. In fact, the appellant appeared before the authorities and gave various explanation with reference to the impugned consignment. He also undertook to provide additional supporting documents, clarifications as sought by the officers. Some of these documents, originally promised to be supplied, were not provided. This was also recorded by the original authority. All these will reveal that the appellant cannot be considered as a lower level employee executing the directions of responsible senior person of the company - If the appellant is not a responsible person directly connected to the present dispute, it is not clear as to why he is coordinating the action with the CHA and deposed before the customs authorities in the follow up investigations also. In other words, an un-connected employee of a company, as claimed by the appellant, has no business in these activities. The goods were lying un-cleared, as claimed by the appellant, with customs department, duty of ₹ 5.61 crores, have been duly discharged and appropriated to the Government; a penalty of ₹ 5 crores has been imposed on the importer/re-exporter under Section 114 of the Customs Act, 1962 - the interest of justice will be met if the penalty imposed on the present appellant is reduced to ₹ 50 lakhs from ₹ 1 crore - appeal allowed in part.
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