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2023 (3) TMI 955 - AT - CustomsLevy of penalty u/s 112(a) and 114AA of Customs Act - mis-declaration of imported goods - fire crackers, total valued at Rs. 44,47,200/- - prohibited goods - case of appellant is that he himself is the victim of fraud by his employer Hemant Gandhi and his associates who used his name, photograph and identity for obtaining unknown numbers without his knowledge - HELD THAT:- This appellant was mostly acting at the instructions of his employer Mr. Hemant Gandhi. Further it appears from the facts and circumstances and the evidence on record that this appellant was not aware that fire crackers (restricted goods) are being imported under the guise of E-glass of spec chopped strand mat (B-grade). However, it appears that this appellant had some inkling that Mr. Hemant Gandhi is resorting to dubious means or unethical practice, as he instructed the appellant to represent himself as Niting Chadda instead of Nitin Gandhi before the CHA. Further, Hemant Gandhi had promised to give Rs. 20,000/- per container to the person who will allow import in their name by using their IEC. Thereafter, this appellant contracted Mr. Roshan Singh and arrange for the use of his IEC in the name of Roshan Singh and Company, for which this appellant promise to give Rs. 10,000/- per container to Mr. Roshan Singh and thus was making Rs. 10,000/- per container out of the amount of 20,000/-. In this view of the matter, it is evident that this appellant was also receiving 10,000/- for making the arrangement for import through Mr. Roshan Singh. It is further found that this appellant have not resorted to use of any documents knowing it befalls or forged. The penalty under Section 114AA is set aside and the penalty under Section 112(a) is reduced to Rs. 1 lakh. Appeal allowed in part.
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