TMI Blog2016 (4) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... lead to an inevitable conclusion that the appellant was the master mind in the entire export, thus making him liable them to penalties in terms of Section 112(a) or Section 114AA of the Customs Act, 1962 does not appeal to us. The Tribunal in the relied upon decision has clearly held that the appellant having no role to play as regards the declarations required to be made to the Customs Authorities, no penalties upon him can be called for, even if he was the financer of the consignments, since he cannot be said to have done any act or omitted to do as act which have rendered the goods liable to confiscation. In terms of the said decision, we find no justifiable reasons to impose penalty upon the present appellant. - Decided in favour of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er alia, was issued to the present appellant proposing to impose penalty upon him along with the enhancing of the declared value by M/s.Western Impex and confiscating the goods and imposing penalties upon M/s. Western Impex. The show cause notice culminated into the present impugned order passed by the Commissioner. 5. Ld. Advocate drawing our attention to the operative part of the impugned order submits that admittedly, a bill of entry was filed by M/s. Western Impex and the value was declared by them, which stands enhanced by the Adjudicating Authority. The imported goods also stand confiscated with an option to M/s. Western Impex to redeem the same on payment of redemption fine. In addition, penalties also stands imposed upon M/s. Wes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter by helping him to procure the orders from the foreign exporters, from whom he was also importing regularly. 6.1 As such, submits the ld. AR that the appellant has to be held as abettor in mis-declaring of value by the importer, M/s. Western Impex. 7. On going through the impugned order as also after appreciating the submissions made by both the sides, we find that there is no dispute about the fact that M/s. Western Impex being an actual importer, in terms of the definition of Importer as per the provisions of Section 2 (26) of the Customs Act. By confirming the differential demands, as also by giving an option to M/s. Western Impex, Revenue has accepted the said fact. Revenue stand that by helping M/s. Western Impex in plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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