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2017 (3) TMI 492 - HC - CustomsMisdeclaration of imported goods - baby diapers - the goods imported were declared as baby diapers but on preliminary examination, it was found that the imported baby diapers were of 'Pamper' brand and not unbranded, as declared in the Bill of Entry - it was found that in the front side of the containers, boxes containing “Pamper” brand diapers were stacked and behind it, there were other boxes that were found to contain cosmetics and toiletry preparations ie., perfumes, deodorants, soaps, shampoos, talcum powder, hair gel and other goods having origin from France, United Kingdom, Thailand, Germany, USA, etc. - appellant Shri Jayesh Shah contends that he did not file Bill of Entry, and therefore, he cannot be said to be Importer, and hence, no penalty upon him - Held that: - the aforesaid contention has no substance. As per Section 112 [a] of the Customs Act, 1962 even if a concerned person has not submitted Bill of Entry, if he is found to be an abettor in illegal import, penalty u/s 112 (a) of the Act is imposable. So far as appeal preferred by Shri Bipin J Shah, appellant of Tax Appeal No. 817 of 2016 is concerned, it is required to be noted that he has been imposed penalty of ₹ 10 lacs. Both the Adjudicating Authority as well as the learned Tribunal have held Shri Jayesh Shah as master mind/kingpin with respect to the impugned illegal import and the said Shri Jayesh Shah has been imposed penalty of ₹ 5 lacs only. In the facts and circumstances of the case, Shri Bipin J Shah also could have been imposed penalty of ₹ 5 lacs at par with Shri Jayesh Sharad Shah. Decided partly in favor of appellant.
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