TMI Blog2004 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were assessed and sent for dock examination clearance. On examination it was found that bales of declared waste paper were in front side of the container, while at the rear end the bales contained Art Paper sheet of uniform size. 12 such bales were said to conceal 109 pallets of serviceable paper (water paper was 11.324 MTs and serviceable 54.23 MTs). The goods were seized. Enquiries were made and show cause notice dated 3-12-2002 was issued to - (i) M/s. Suman Papers and Boards Ltd. (ii) M/s. Vivek Joshi, Import Manager (iii) Shri Raman Balasubramanian, Chief Executive of High Seas Seller (iv) Shri Sohel Kazani, Director of CHA No. 11/589. 2. Commissioner adjudicated the matter, finding - (i) Each contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and in orienting of exorbitant charges in Docks. Since redemption offer is not being availed, the duty liability are not required to be paid. The appellants have made a grievance of the absence of order as regards the duty paid as on approx metal 11 MTs of admitted waste paper. For this purpose the order is required to be set aside and remitted to the Commissioner to pass an appropriate order. Since the matter is being remitted back, the penalty on the importers firm, if any is required to be re-determined in the remand proceedings along with the orders on the admitted waste paper duty and duty already paid. (b) the serviceability of the paper is an opinion of certain officers. There is no test report to bring out to establish t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be infringing the Customs provisions. There is nothing in the role enacted by the noticee and also lack of intelligence on his part, to arrive at any act of commission or omission by him, to have cause the misdeclaration and consequent confiscation. Penalty under Section 12(d) on him is not sustained. (e) As regards the Director of CHA, Shri Sohel Kazani, the role found by the adjudicator is at Paragraph 15 of the impugned order, which is reproduced below - 15. Similarly Noticee No. 4, Shri Sohel F. Kazani, who has been associated with the filing of documents and examination of goods, cannot absolve his responsibility in respect of such kind of misdeclaration in the consignment. He is also liable for penal action, therefore . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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