Home Case Index All Cases Customs Customs + AT Customs - 2005 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (12) TMI 185 - AT - CustomsDemand and penalty - undervaluation of imported goods - payment of customs duty - seized incriminating documents - HELD THAT:- No doubt there are certain deficiencies in the investigations on account of the above facts. It should be borne in mind in the case of undervaluation like this, it is extremely difficult to attain mathematical precision. DRI officers do not possess a magic wand which would unfold the entire events which had taken place. On the basis of the available documents and the statements recorded during investigation, they have to come to a conclusion. In a quasi-judicial like this, we are concerned more with a pre-ponderance of probability rather than proof beyond reasonable doubt, as held by various judicial fora. On the basis of the available records, we are convinced that undervaluation to the extent of 65% has taken place. Shri Thomas Mathew has played a crucial role in this nefarious activity. After considering his submissions, we find he is trying to wriggle out of this case on the ground that the Show Cause Notice has not been served on him as per law. The Commissioner has dealt with this issue and we agree with this. S/Shri Ravi Karumbaiah and Thomas Mathew are liable for penalty u/s112(a). The appellant M/s. CCEPL are liable for penalty u/s 114A of the Customs Act. The differential duty demanded is liable to be paid by them along with the interest. As regards, the imposition of penalty on Shri Sanjeev Kabbur, we find that he was an employee of the appellant-firm and he had acted under the directions of his bosses. There is no evidence to show that he personally benefited from the under-invoicing. Thus, we set aside the penalties on Shri Sanjeev Kabbur. With these modifications, we confirm both the Orders-in-Original.
|