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2018 (2) TMI 948 - AT - CustomsPenalties u/s 114AA of the Customs Act 1962 - smuggling of MOP in the guise of ‘Bentonite Powder’ - penalty on N.A. Jayaram - charge against the N.A Jayaram is that he has issued invoices of Muriate of Potash (MOP) in the name of ‘Bentonite Powder’ - Held that: - it is admitted by the appellant that they have issued invoice from Sakaleshapur as the invoice in question has been issued by the appellant in the case of MOP in the guise of ‘Bentonite Powder’ and without detection of DRI the said activity of the appellant could not have been reliable - penalty rightly imposed. Penalty on Mehaboob Khan has been imposed on the basis of transaction between Shri N.A. Jayaram and Shri Mehaboob Khan - Held that: - Revenue has no positive evidence against the Mehaboob Khan therefore penalty against Shri Mehaboob Khan is set aside - penalty set aside. Penalty on N.J. Shyla - allegation against Smt N.J. Shyla is that he has taken godown on rent in which MOP was stored by Shri N.A. Jayaram - Held that: - The fact of storage by N.A. Jayaram has not been disputed and it is a case of smuggling of MOP therefore the penalty on Shri N.A. Jayaram is imposed - quantum of penalty reduced. Penalty on Rajesh Balar - allegation against Shri Rajesh Balar is that he has provided details of overseas buyer and also provided test reports of Bentonite Powder of M/s. SGS India Pvt. Ltd. Chennai - Held that: - the fact on records that the test report has been provided by Shri Rajesh Balar therefore the culpability of Shri Rajesh Balar stands proved - penalty upheld but quantum reduced. Appeal allowed in part.
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