TMI Blog2009 (7) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... was contended on behalf of the respondents that they were not aware about the nature of the goods – Held that:- Tribunal found that the case of Pawan Kumar Gupta is guilty under Sec. 112(b) of the Customs Act but on consideration of the totality of the facts and circumstances, the penalty imposed was reduced from 1.5 crores to 5 lakhs, Since he has already been found guilty under Sec. 112(b) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, West Block-2, R.K. Puram, New Delhi. The Tribunal was dealing with appeals against the adjudication order where the penalty of Rs. 1,50,00,000/- each was imposed under Section 112(b) of the Customs Act 1962. In these appeals there were two respondents - one was Trilok Nath Mittal and the other was Pawan Kumar Gupta. 2. The brief facts which are necessary to dispose of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents were dealing with the goods which were liable for confiscation. It was contended on behalf of the respondents that they were not aware about the nature of the goods. 5. As far as Trilok Nath Mittal is concerned, the goods were never received by him nor he ever dealt with them which make him liable for a penal action under Section 112(b) of the Customs Act. It may be relevant to mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises of M/s. Dooab Exim and was sorting out the ball bearings and he was to issue challan in the name of bogus firm. The Tribunal found that the case of Pawan Kumar Gupta is different from that of Trilok Nath Mittal and found him guilty under Sec. 112(b) of the Customs Act but on consideration of the totality of the facts and circumstances, the penalty imposed was reduced from 1.5 crores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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