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Almas Impex Versus Commissioner of Customs (EP) , Mumbai

2015 (12) TMI 312 - CESTAT MUMBAI

Imposition of Penalty - benefit of Vishesh Krishi Upaj Yojana - Benifit on the basis of forged bills - Held that:- It can be seen that in cases were movement of goods into and outside the country is involved there are separate sections dealing with the legal provisions. Section 114AA specifically deals with cases where documentation, which is incorrect or false. There may been cases where documents are made and there no movement of goods either way and benefits are claimed. Section 114AA is inte .....

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ual movement of goods is necessary, however for the purpose of Section 114AA movement or existence of goods is not necessary. In view of the above, I am of the opinion that penalty under Section 114AA can be legally imposed in the present circumstances. - Decided against assessee. - Appeal No. C/86445/15 - Final Order No. A/3602/2015-WZB/SMB - Dated:- 4-11-2015 - Raju, Member (T) For the Appellant : Shri ND George, Adv For the Respondent : Shri Ahibaran, Addl. Comm. (AR) ORDER Per Raju 1. The ap .....

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itional DGFT who rejected the said appeal. The VKUY scrips issued to the appellant was cancelled and they paid the penalty imposed on them. During investigation, Shri Najmuddin a Jessani, the proprietor of the firm, who was looking after most of the functions like purchase of vegetables, interacting with the DGFT staff, claiming VKUY licence, etc, admitted that he himself submitted the export promotion copies of free shipping bills, invoices and copies of bank realization certificates along with .....

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of ₹ 10 lakhs under Section 114AA, the appellant challenged this order before the Commissioner (Appeals). In appeal, the appellant again took the same ground that their scrip has been cancelled and they have paid a penalty of ₹ 5.00 lakhs to DGFT. They also claimed that the same was done by the agent they cannot be held responsible for the same. The Commissioner (Appeals) upheld the order-in-original. The appellants are in appeal against the said order. 2. The appellant claim is tha .....

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five times value of the goods can be imposed. He argued that in the instant case in respect of first bill of entry there were no goods and therefore, no penalty under Section 114AA can be imposed. He relied on the decision of the Hon'ble High Court of Andhra Pradesh in the case of S. Chandrasekharan vs. CC, Hyderabad - 2009 (247) ELT 405 wherein it has been held that penalty under Section 114 cannot be imposed unless there is confiscation of goods. 4. Learned AR relies on the impugned order. .....

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y responsible as it was done by the agent. 5. I find that second question has been answered by the Commissioner (Appeal) and original adjudicating authority. The appellants were only beneficiary and were handling their matters directly and personally as admitted by them. They cannot shy away from the responsibility in such circumstances. They have raised a fresh grounds regarding the applicability of penalty under Section114AA. Section 114AA reads as follows: "penalty for use of false and i .....

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f the country. Section 114AA deals with a person who knowingly or intentionally makes, signs deals with a person who knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular. It can be seen that in cases were movement of goods into and outside the country is involved there are separate sections dealing with the legal provisions. Section 114AA specifically deals with cases w .....

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