TMI Blog2015 (12) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been imported and the said imports were not declared; they were found concealed in 12 cartons containing light fittings and furniture. It has also come on record that invoices were fabricated by making use of the appellants office; though invoices were submitted by the other person but the office owned by Shri K. Nithyananda Pai, the appellant was allowed to be used. Consequently both these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-appeal dated 25.2.2014 passed by Commissioner of Customs (Appeals), Cochin, whereunder on both the appellants a penalty of ₹ 25,000/- each has been imposed. 3. This is a case where appellant namely Ms. Suryakala allowed her IE code given under the name of M/s Premier Exports (where she is the proprietor) to be used by one Mr R.O. Koya for importation of furniture, light fittings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also counter-signed the purchase orders submitted to Customs. 5. The learned advocate for these two appellants, Mr V.S. Prejith pleads that a lenient view should be taken for the appellants as there was no mens rea involved on the part of the appellants and they have allowed importation of the declared goods only which were not prohibited under Custom Act read with Arms Act and/or under Foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The matter is quite serious when the restricted items like 49 air pistols and 37 air rifles have been imported and the said imports were not declared; they were found concealed in 12 cartons containing light fittings and furniture. It has also come on record that invoices were fabricated by making use of the appellants office; though invoices were submitted by the other person but the office owned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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