TaxTMI 
TaxTMI 
2012 (10) TMI 423
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....e order passed by the Commissioner in original order No. 31/2000, dated 13-9-2000. 2. The material facts necessary for disposal of this appeal are as follows : This appeal was admitted for consideration of the following substantial question of law :- "Whether the Tribunal was right in holding that the 1st respondent-company was not responsible for the acts and omission of the authorised representative contrary to the provisions of Section 147(2) of the Customs Act?" The detailed facts leading up-to the above said substantial question of law are as follows :- M/s. MNS Exports Private Limited., situated at 19/3, Konanakunte Village, Bikasipura Cross Road was licensed as 100% Export-Oriented Unit (Licence No. 55/96) having Exporters ....
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....674/- and on enquiry it was informed that there was no permission granted by the Customs authorities and they had clandestinely removed from the 100% licenced premises and had stored the same in the adjoining premises. The value of the goods were assessed on 26-4-1999 and handed over to M/s. MNS Exporters Private Limited., for safe custody after obtaining necessary undertaking. Thereafter the investigation began and that the said goods had been received inside the factory and stocked at the instance of Sri H. Bhaskar, the Customs Inspector who was incharge of their Unit EOU-III at Bangalore, during the year 1997-98, since they were regularly importing goods and every month about 30 to 40 bills of entry were filed. Sri H. Bhaskar requested t....
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.... Ltd., in terms of sub-section (3) of Section 58 of the Customs Act, 1962. (v) I impose a penalty of Rs. 1,00,000/- (Rupees one lakh only) on Shri Narayan Bhatt, Managing Director of M/s. MNS Exports., Bangalore, under Sec. 112 of the Customs Act, 1962. (vi) I impose a penalty of Rs. 10,00,000/- (Rupees ten lakhs only) on Sri. H. Bhaskar, Inspector of Customs, under Sec. 112 (b)(ii) of the Customs Act, 1962. (vii) I impose a penalty of Rs. 50,000/- (Rupees fifty thousand only) on Smt. Shilla Shree, w/o Shri H. Bhaskar, under Sec. 112 of the Customs Act, 1962. (viii) I impose a penalty of Rs. 5,00,000/- (Rupees five lakhs only) on Shri Vikram Jain of M/s. Texworth International,....
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....ctions of M/s. MNS Exporters Private Limited, or Managing Director. Accordingly the Commissioner set aside the order imposing duty and penalty imposed upon the M/s. MNS Exporters Private Limited, and its Managing Director under Section 112 of the Customs Act. Being aggrieved by the said order insofar as the imposition of penalty against Sri Vikram Jain by the Tribunal this appeal is filed. 4. This appeal is admitted for considering the aforesaid substantial question of law. The learned counsel appearing for the appellant submitted that the employees of the respondent-company and its Managing Director Vikram Jain is liable along with the Company employees and they have not filed any appeal and their statement under Section 108 shows th....
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.... authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purposes of this Act, such person shall, without prejudice to the liability of the owner, importer or exporter of such goods for such purposes : Provided that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than any wilful act, negligence or default of the agent, such duty shall not be recovered from the agent unless in the opinion of Assistant Commissioner of Customs or Deputy Commissioner of Customs the same cannot be recovered from the owner, importer or exporter." It is clear on the scrutiny of the material that, apart from the statement given by the employees....