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Rajul Shah Versus Commissioner of Customs (I) , Nhava Sheva

2015 (11) TMI 258 - CESTAT MUMBAI

Imposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Invoices declared as less than 10 years - Appellant contends that machines are 10 years old and hence require specific import licence and it is on their instance that same were declared as less than 10 years old - Further contended that penalty should not be imposed on appellant as he has not got any extra financial benefit by misdeclaration.

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Shri S.J. Sahu, Assistant Commissioner (AR) : For The Respondent ORDER In the four appeals, the issue involved is same and hence are taken up together. The appeals are against imposition of penalty under Section 112(b) of the Customs Act against the appellant. 2. Brief facts of the case are that the appellant is a commission agent and deals in the import of old and second hand textile machineries. At the relevant point of time, import of old and second hand machinery was allowed under OGL i.e. .....

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at the machines involved in the four cases are more than 10 years old, even though in the documents the same are declared as less than 10 years old. Investigations also revealed that both the importers as well as the present appellant were aware of the fact that the machines are more than 10 years old and it is at the instance of both that the machines were declared less than 10 years old so as to circumvent the provisions of the Import Policy. From the investigation, it also appears that the ap .....

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ars old and hence require specific import licence and it is on their instance that the same were declared as less than 10 years old and imports were taken place. He further submitted that the present appellant has no role to play in this misdeclaration and in any case he has got the normal commission of 2.5 to 7.5% and he has not got any extra financial benefit by misdeclaration and, therefore, penalty should not be imposed on the appellant. The learned counsel also submitted that after some tim .....

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