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M/s. Kamal Kishore Versus CC-New Delhi

2015 (12) TMI 793 - CESTAT NEW DELHI

Penalty u/s 112(a) - misdeclaration of goods - hazardous waste oil - Held that:- There is no evidence brought out by the department in their process of investigation to establish that the appellant had prior knowledge that Raja Singh was speaking fak .....

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nd fault for not entertaining any doubt regarding the documents provided by Shri Raja Singh. The goods were found to be prohibited “hazardous waste oil”only after test by a laboratory. I find that the respondents have not been able to adduce any coge .....

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. 53057/2015 - Dated:- 1-10-2015 - Smt. Sulekha Beevi C.S., Member (Judicial) Shri Pradeep Sharma, Advocate : For the Petitioner. Shri M.R. Sharma, DR : For the Respondent. ORDER Per: Sulekha Beevi C.S. The appeal is filed challenging the impugned or .....

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of M/s. Star Enterprises declaring the goods as Bitumen . On examination the goods were found to be 125MT Black Oil type and on Chemical Examiner s report, the goods fall under waste oil and is covered under the category of hazardous waste; as it co .....

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himself to be the Manager of M/s. Star Enterprises. The statement of Shri Raja Singh was recorded on 28.10.2011 wherein he deposed that the documents pertaining to the Bills of Entry were provided by him to the appellant and that he wrongly represen .....

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es through mobile phone only. The mobile phone number was disclosed to the officers. It is seen from records that though the department requested M/s. Bharti Airtel Ltd to forward the call details of this mobile phone number, they did not receive any .....

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n of goods. That appellant as a CHA had only filed the impugned Bills of Entry on the basis of documents provided by Shri Raja Singh on behalf of importer. That appellant was on the bonafide belief that the goods were same as declared in the document .....

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