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2019 (11) TMI 1345 - AT - CustomsImposition of penalty u/s 114A and 112(a) of Customs Act - Liability of penalty u/s 112(a) on on the authorized signatory or on the proprietor of the firm - HELD THAT:- A reading of the provisions of Section 114A makes it very clear that the penalty under this Section is payable by the person by whom duty or interest there upon is payable - In this case duty is payable by the respondents i.e., M/s. Flower World. It being a proprietary concern the duty is payable by Smt. V.M. Hareefa - the impugned order is not maintainable to that extent. Imposition of penalty on Shri J. Shamsudeen under 112(a) of Customs Act, 1962 - HELD THAT:- It is found from the records of the case that Shri J. Shamsudeen has been the authorised signatory of the respondents. He has filed various documents and liasoned with the customs authorities in the imports under taken by the respondents. He was in the knowledge of the fact that for each of their imports they carried two sets of invoices (i) one showing a lesser value for the purpose of customs and the other showing higher value for the purpose of actual payment - Shri J Shamsudeen has made himself liable to pay penalty under Section 112(a) of the Customs Act, 1962. Penalty of ₹ 54,76,724/- along with applicable interest imposed on Shri J. Shamsudeen, Authorised Signatory, of the respondents, under Section 114A of the Customs Act, 1962 is set aside - penalty, of ₹ 54,76,724/- along with applicable interest, imposed on Smt. V. M. Hareefa, Proprietrix of the respondents, under Section 114A of the Customs Act, 1962 - penalty of ₹ 5,00,000/- imposed on J. Shamsudeen, authorised signatory, of the respondents, under Section 112(a) of the Customs Act, 1962. Appeal allowed - decided in favor of Revenue.
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