TMI Blog2012 (9) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 9-6-2011 - V.G. Sabhahit and Ravi Malimath, JJ. REPRESENTED BY : Shri Kiran S. Javali, Advocate, for the Appellant. Shri Y. Hariprasad, Advocate, for the Respondent. [Judgment per : V.G. Sabhahit, J.]. This appeal is filed by the appellant in Appeal No. 414/2007 on the file of Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) dated 3-4-2007 [2007 (219) E.L.T. 649 (Tri. - Bang.)] wherein the Tribunal has dismissed the appeal filed by the appellant herein and confirmed the order passed by the Commissioner of Customs, in Original Order No. 31/2000/COMMR/CUS. ADJN., dated 13-9-2000 imposing penalty of 5,00,000/- upon the appellant under Section 112(b)(ii) of the Customs Act, (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts Private Ltd., Bangalore, on 26-4-1999 and verified the physical stock of the duty free imported materials and also the Bond Register maintained with the Bills of Entry and it was noticed that there were certain discrepancies with reference to the physical stock at Unit No. 4, No. 46/1, Jaraganahalli, Kanakapura Road, Bangalore-78, as the same did not tally with the imports made, as well as the Bond Register. During the course of verification, it was informed by the said firm that the discrepancies noticed by the officers were on account of removal of certain duty free goods by them outside the 100% E.O.U. premises which were stored in the adjoining premises. During the course of verification it was also found that an enquiry was being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, Invoice, Packing list and Air way Bill to Sri Prasad. Sri Prasad along with Sri Raviprakash went to Air Cargo Complex, Bangalore and filed the Bill of Entry number. After getting the Bill of Entry Sri Prasad took the same to the Appraiser and also gave information about the collusion of the said officials with the appellant herein for replacing the imported material. In the further statement it was revealed during investigation that he was incharge of M/s. MNS Exports Private Ltd., during the period 6/97 to 6/98 that he came in contact with Sri Raviprakash and Sri B. Prasad of M/s. MNS Exports Private Ltd., who were looking after the Customs formalities and he knew Sri Vikram Jain, the appellant herein of M/s. Texworth International, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of M/s. MNS Exports Private Ltd., was exported by the appellant herein. Therefore, on the basis of the above said allegations that the appellant herein was recycling the goods imported by E.O.U. and exported the same to AWB Department to reach his quota under the E.O.U. scheme and therefore the proceedings were initiated. 4. It is not disputed that the consignment worth Rs. 52,37,981/- was confiscated and the confiscation proceedings are pending and it was ordered to be confiscated and since the goods had been recycled and imported in the name of M/s. MNS Export Private Ltd., the same could not be confiscated. The Commissioner of Excise Duty having held an enquiry and on considering the entire material on record negatived the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act, 1962 which reads as follows : 112. Penalty for improper importation of goods, etc., Any person, - (a) xx xx xxx (b) xx xx xxx shall be liable,- (i) In the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty [not exceeding the value of the goods or five thousand rupees], whichever is the greater. (ii) In the case of dutiable goods, other than prohibited goods, to a penalty not exceeding the duty sought to be evaded on such goods or five thousand rupees, whichever is the greater; (iii) In the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Ltd. has been absolved would not necessarily lead to the finding that the appellant should also be absolved when there is material to show that there are specific conduct on the part of the appellant and he was directed to pay a fine under Section 112(b) of the Act. 8. We have given careful consideration to the contentions of the learned counsel appearing for the parties and scrutinized the material on record. 9. The material on record would clearly show that in the original order passed by the Commissioner detailed reasons have been given about the role played by the appellant herein in recycling the consignment. It is also clear that the appellant herein the proprietor of M/s. Texworth International, Bangalore, had obtained three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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