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Shri Arockiraj Versus Commissioner of Customs (Airport) , Chennai

2015 (11) TMI 1395 - CESTAT CHENNAI

Penalty u/s 112 for abetment - the facts stated to have been admitted by the appellant were retracted - Held that:- Penalties were imposed under section 112(a) of the Customs Act. In order to penalize any person under this provision of law, it has to be found that, by way of some commission or omission or of abetment of such commission/ omission of another person, he rendered imported goods liable for confiscation under section 111 of the Act. On a scrutiny of the relevant show-cause notices, we .....

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e appellant has been held liable for penalty merely on the basis of his statement dated 29.5.2003. We have perused this statement also, but we have not found any material therein which would show that, by some commission / omission or abetment, he rendered any of the goods in question liable for confiscation under section111. It is also pertinent to note that his involvement in relation to the imports in question is through one Shri Jamal. Shri Jamal's statement, however, does not contain any ma .....

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dicial Member Shri A.K. Jayaraj, Advocate : For the Appellant Shri K.P. Muralidharan, AC (AR) : For the Respondent ORDER Per P.K. Choudhary These appeals are filed by Shri M. Arockiaraj against the orders of the Commissioner (Appeals) No. C.Cus. 384/2004 dated 31.5.2004 and C.Cus. No. 383/2004 dated 31.5.2004. Both the appeals are taken up together. The issue relates to concealment and mis-declaration of goods. The adjudicating authority confiscated the goods and imposed redemption fine and pena .....

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/- by the Commissioner (Appeals). 2. The learned counsel on behalf of the appellant submitted that the facts stated to have been admitted by the appellant were retracted. Therefore, there was no evidence against the appellant for levy of penalty. In support of his contention, he relied on the following decisions:- (a) Collector of Customs, Madars Vs. Rotumal Bherumal 2000 (126) ELT 199 (Mad.) (b) Badaku Joti Svant Vs. State of Mysore 1978 (2) ELT J323 (SC) (c) Trilok Chand Jain Vs. State of Delh .....

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ents of section 107. He further submits that the Tribunal s Stay Order dated 4.4.2006, while waiving the deposit have discussed the issue in detail, that no commission / omission and/or abetment alleged by the Department nor any findings given on the role of the appellant. He also submits that in case of 2nd appeal, no bill of entry filed by the importer. He also submits that no penalty imposed on Mr. Jamal. He relied on paragraphs 17 and 18 of the adjudication order. 3. On the other hand learne .....

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.2003 and 31.5.2003 clearly shows the involvement of the appellant. 4. After examining the records and hearing both sides, we find that the penalties were imposed under section 112(a) of the Customs Act. In order to penalize any person under this provision of law, it has to be found that, by way of some commission or omission or of abetment of such commission/ omission of another person, he rendered imported goods liable for confiscation under section 111 of the Act. On a scrutiny of the relevan .....

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