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TMI Blog2001 (2) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. - These three appeals arising out of a common order have been filed to challenge only the quantum of redemption fine fixed by the Commissioner for redemption of poppy seeds and quantum of penalty imposed on Mr. Maninder Singh and Mr. Davinder Singh. 2. Shri A.K. Jayaraj, learned Advocate, mentioned at the outset that he is not challenging the confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Advocate mentioned that the Commissioner in the impugned order has himself observed that there was no evidence to show that Maninder Singh was aware that poppy seeds were part of the consignment of mulathi imported by him at Tuticorin; that the penalty has been imposed because of various commissions and omissions by him after the discovery of poppy seeds with mulathi in the godown. He therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the beginning has not acted bonafidely as somebody else was shown as proprietor of his concern. Further instead of returning the goods to the customs, he tried to transport it to Bombay and to show its legal import by taking documents from his brother Davinder Singh. He finally mentioned that Davinder Singh has also dealt with the goods as papers were supplied by him to show legal import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty under Section 112 of the Customs Act is imposable on him. However, taking into the circumstance all the facts and the findings of the Commissioner to the effect that there is no evidence to suggest that poppy seeds were imported by him, we reduce the penalty to Rs. 3,00,000/- (Rupees Three lakhs only). 7. As far as the Davinder Singh is concerned his involvement with the impugned import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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