TMI Blog2012 (10) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... was an employee in the Customs Department and Sri Vikram Jain - in the criminal case no allegation was made against the respondent, it clearly shows that there was no nexus between M/s. MNS Exports Private Limited or its Managing Director - appeal is dismissed - 29 of 2007 - - - Dated:- 16-6-2011 - V.G. Sabhahit and Ravi Malimath, JJ. REPRESENTED BY : Shri T.M. Venkata Reddy, Advocate, for the Appellant. S/Shri V. Lakshmikumaran and Sridharan, Advocates, for the Respondent. [Judgment per : V.G. Sabhahit, J.]. This appeal is filed by the Commissioner of Customs being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal Nos. 412-414/2007 dated 3-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er maintained with the Bills of Entry. It was noticed that 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 said discrepancies noticed by the officers were on account of removal of certain duty free goods by them outside the 100%, EOU premises and was stored in adjoining premises situated at 68/2, Jaraganahalli, Kanakapura Main Road, Bangalore-78. Immediately the officers visited the said adjoining premises and took stock of the goods stored and noticed that duty free imported fabric of different varieties, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order :- (i) I demand duty amounting to Rs. 7,29,572/- under Sec. 72 of the Customs Act, 1962, from M/s. MNS Exports, in respect of the goods seized on 26-4-1999, which were clandestinely removed and kept outside the licence premises. (ii) I demand a duty of Rs. 34,54,338/- from M/s. MNS Exports, under Sec. 28 of the Customs Act, 1962, in respect of the consignments imported under the cover of 12 AWBs and the related Bills of Entry which have been communicated to them in the SCN. (iii) I impose a penalty of Rs. 7,00,000/- (Rupees Seven lakhs only) on M/s. MNS Exports Pvt. Ltd., Bangalore, under Sec. 112 of the Customs Act, 1962. (iv) I order cancellation of EOU licence bearing No. 55/96 granted to M/s. MNS Exports P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 8-4-2005 with a direction to pass orders in accordance with law. The Tribunal found that the employees of the respondent-company Sri Raviprakash, Sri B. Pramod and Sri N.B. Prakash had not informed the company or Sri Narayana Bhatt regarding their activity. The entire transaction was carried out without the knowledge of the company and the Invoices were manipulated at the instance of Sri Bhaskar, who was an employee in the Customs Department and Sri Vikram Jain. Even in the complaint filed before the Criminal Court the Managing Director was not made a party and no material was collected whatever against the Managing Director and no nexus was established between the disputed transactions of M/s. MNS Exporters Private Limited, or Managin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties and scrutinized the material on record. 7. Section 147 of the Customs Act, 1962 (hereinafter called as the Act ) deals with the liability of principal and agent. Section 147(2) reads as follows :- (2) Any such thing done by an agent of the owner, importer or exporter of any goods shall, unless the contrary is proved, be deemed to have been done with the knowledge and consent of such owner, importer or exporter so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by himself. Further Section 147(3) reads as under:- (3) When any person is expressly or impliedly authorised by the owner, importer or exporter of any goods to be his agent in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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