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2016 (1) TMI 916 - CESTAT MUMBAI

2016 (1) TMI 916 - CESTAT MUMBAI - 2016 (335) E.L.T. 136 (Tri. - Mumbai) - Levy of penalty - appellant being an employee of CHA filed bill of entry for clearance of radio cassette recorders, crockery, etc. imported in the name of one of M/s. Idol Enterprises and the said consignment was mis-declared in respect of value as well as quantity. - whether the appellant has acted or omitted to act in the manner which would render the goods liable for confiscation and the appellant being an employee of .....

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are of the mis-declaration of the value and the description of the goods of the consignments in question in this appeal as well as for the earlier consignments. Hence retraction of the statement would not improve the case of the appellant before this Tribunal. - Secondly, if the appellant had nothing to hide, his action of producing some other person as Phirozebhai before the investigating authorities itself indicate that he had something to hide and was not cooperating with the authorities .....

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(Import), Mumbai. 2. Heard both the sides and perused the records. 3. The appellant herein has been found to have contravened the provisions of Customs Act, 1962 by way of abetting, and hence liable for penalty under Section 112 (a) as also (b) of the Customs Act, 1962. The role attributed to the appellant by the adjudicating authority is that appellant being an employee of CHA filed bill of entry for clearance of radio cassette recorders, crockery, etc. imported in the name of one of M/s. Idol .....

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f client. It is his submission that the provisions of Section 112 are not attracted in this case as there was no abetment from him. He would submit that the appellant had given all the information available with him to the authorities. He would submit that the retraction of the statement of the appellant was before the Additional Chief Metropolitan Magistrate. He would submit that once the main statement has been retracted nothing survives as there is no other corroborative evidence or the appel .....

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that the adjudicating authority has considered the direction of the Tribunal as to the issue on retraction of statement filed by the appellant. It is his submission that the appellant being a part of a bigger conspiracy of importing various goods in the name of fictitious firms and had provided the investigation incriminating documents pertaining to several other importers whose goods were delivered to Phirozebhai, the man behind the undervaluation and mis-declaration of the goods. It is his fur .....

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erused the records. The issue that falls for consideration is whether the appellant has acted or omitted to act in the manner which would render the goods liable for confiscation and the appellant being an employee of CHA whether he is liable for penalty under Section 112(a) of the Customs Act, 1962. 8. In my considered view, the Tribunal in the appellant's case in the earlier round of litigation had remanded for consideration of the points raised by the advocate, that the appellant had retr .....

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