9911796707
TMI Blog2009 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per: S.S. Kang, Vice-President].- Heard both sides. 2. Four appellants filed these appeals against a common impugned order. Learned Advocate for the appellants fairly submitted that the appellants are only challenging the penalties imposed on the appellants under the Customs Act. 3. The brief facts of the case are that M/s Irma Impex imported certain goods including cosmetics which were fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of the Importing Firm. Shri Pankaj Dugar was an associate of the Importing Firm. As per the statement of Shri Sunil Dharewa, all the imports were made through Shri Pankaj Dugar and Shri Dharewa only invented Rs.4.00 lakhs. A penalty of Rs.3.00 lakhs has also been imposed on the 4th appellant who is a CHA Firm, M/s Bad Organisation. 4. Contention of the appellants is that wrong consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription and also found to be totally spurious/misbranded Therefore, the appellants are liable for penalties. 7. We find that in these cases, the penalties were imposed under Section 112 of the Customs Act for violation of the provisions of Customs Act read with other Acts and Rules. The goods imported by M/s. Irma Impex were found to be misdeclared in respect of value and quantity. The confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty imposed on the Importing Firm, i.e., M/s. Inna Impex. Accordingly, the penalty imposed on Shri Dharewa and Shri Dugar is reduced to Rs.5.00 lakhs each. 8. In respect of the penalty imposed on the CHA Firm, we find that in para 74 of the impugned Order, the finding is that the brand names of the deodorants were declared in bill of entry, whereas no such brand name was mentioned in the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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