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2021 (12) TMI 294 - AT - CustomsLevy of penalty u/s 112(a) of the Customs Act on the exporter company (appellant), registered in Dubai - mal-practices in India through their Agent located in India and working for them in India - rejection of transaction value and re-valuing the same as per the actual value - HELD THAT:- The charge of aiding and abetting have been established against the appellant company. Further it is found that the appellant company, though it was registered having Head Office in Dubai, but it was very much present in India through its Indian Representative - Sh. Prakash Menon. It is further found that through its Indian Representative, the appellant company have actively colluded and abetted with the Indian importers by various acts of commission and accordingly penalty has been rightly imposed under Section 112(a) of the Act. The facts before the Hon‟ble Supreme Court in the ruling of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] are very different, inasmuch as there was no case of fraud and the original Bill of Entry was assessed on first check basis. Wherein in the present case there is admitted case of collusion and forgery plus concoction of documents, including presenting and filing of false and incorrect documents (invoice), to evade Customs duty by the importer and the appellant company. Further, the present proceedings are for imposition of penalty and not for demand of duty under Section 28(4). The show cause notice on this appellant is not under Section 28(4) of the Customs Act. Fraud vitiates everything. Appeal dismissed - decided against appellant.
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