9911796707
TMI Blog2015 (11) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... r of M/s Shivam Overseas filed these appeals against imposition of penalty of Rs. 5,00,000.00 on each under Section 114 (i) of the Customs Act, 1962. 2. The learned Consultant appears on behalf of Shri Narayanan Nair Ajay Kumar. There is no application for adjournment on behalf of Shri Harjit Singh Grewal. Hence, we proceed to take up both the appeals for disposal. 3. After hearing both the sides and on perusal of the records, we find that it is a second round of litigation. By Final Order No.112-114/2007, dt.11.04.2007, the Tribunal remanded the matter to the Adjudicating authority, to decide in de-novo proceedings. The learned Authorised Representative on behalf of the Revenue submits that the Tribunal by Final Order No.A/136/WZB/AHD/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seizure of the goods. 6. We find that the Appellant submitted the interim reply dt.07.07.2000. It is stated in the said reply that the Appellant was detained in the Customs House from about 09 P.M. on 02.12.1999 till 23.00 on 04.12.1999 and thereafter he was called daily and made to sit in the Customs House from 10 A.M. to 06 P.M. except for 07.12.1999, when he was admitted in the evening of 06.12.199 to the evening of 07.12.1999 to the Anurag Nursing Home for treatment. We find that in the earlier Adjudication order, the Adjudicating authority had considered the interim reply of the Appellant as under:- "Shri Narayan Nair Ajay Kumar in his interim reply has submitted that the impugned goods were placed in their entirely before the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment was loaded with old and used garments. The main noticee M/s. Shivam Overseas attempted to collect the drawback in fraudulent manner by mis-declaring the goods. The Adjudicating authority confiscated the goods absolutely and also imposed penalty on M/s Shivam Overseas and its partner Shri Harjit Singh Grewal (Appellant No. 2). As the appeal of the main Appellant M/s Shivam Overseas has been dismissed by the Tribunal for non-compliance of the stay order, there is no need to go into the merits of the confiscation of the goods. 9. But, we do not find any material to impose penalty on the Appellant No. 1 Shri Narayanan Nair Ajay Kumar. Section 114 of the Customs Act, 1962 provides that Any person who, in relation to any goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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