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2016 (4) TMI 970 - CESTAT NEW DELHI

2016 (4) TMI 970 - CESTAT NEW DELHI - 2016 (344) E.L.T. 1024 (Tri. - Del.) - Imposition of penalty - Section 112(a) and 114 AA of the Customs Act, 1962 - Import of Measuring Tapes of Malaysian origin from Singapore by M/s. Western Impex - Held 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 optio .....

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e 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 appellant with consequential relief - Customs .....

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both the sides and going through the impugned order, we find that one M/s. Western Impex imported Measuring Tapes of Malaysian origin from Singapore and filed a bill of entry declaring value of the same as ₹ 9,00,000/- approximately in one case and ₹ 11.68 lakhs in another case. Investigations were initiated and statements of various persons were recorded. 3. During the course of investigation, it transpires that the present appellant, Shri Vinay Aggarwal, who has another proprietar .....

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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 .....

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M/s.Western Impex by placing an order on the Exporting Firm, bill of entry was filed by M/s. Western Impex and even as per the Revenue, an option to redeem the goods stands given to M/s. Western Impex, duties stand paid along with payment of fine and penalties stand accepted by the Revenue. He submits that in such a scenario, the present appellant cannot be held to be the importer of the goods so as to invoke the penal provisions against him. He also submits that the charge of abatement, if any .....

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