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Shri Pravin V. Gada And Shri Kishore P. Shah Versus Commissioner of Customs

2016 (5) TMI 173 - CESTAT MUMBAI

Imposition of penalty - Smuggling of foreign branded cigarettes and liquor - brought in the guise of computer casing - falls under the category of lending of their IEC Code to Shri Sujit Satam - Held that:- the statement of Shri Kishore Shah clearly indicates that he was monitoring the activities and had allowed the use of IEC Code of M/s. Darshana Impex in collusion with Shri Sujit Satam. Shri Kishore Shah also had helped Shri Sujit Satam for arranging banker’s cheque or demand draft for the pa .....

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, 1962. - The adjudicating authority while attributing the role of Shri Pravin Gada, has not indicated how Shri Pravin Gada is liable to be penalized under Section 112(a) of the Customs Act, 1962 as it is very clear that Shri Pravin Gada had given a Letter of Authority to Shri Kishore Shah as Manager to look after the day-to-day affairs. Therefore the penalties imposed on Shri Pravin Gada seems to be unwarranted as he may have been kept in dark by the Manager and the same is liable to be se .....

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isposed of by a common order. 2. Appellants Shri Kishore P. Shah and Shri Pravin V. Gada are penalized by the adjudicating authority under the provisions of Section 112(a) of the Customs Act, 1962 on the ground that they had connived and colluded with one Shri Sujit Satam for smuggling of restricted items i.e. foreign branded cigarettes and liquor. 3. Learned Counsel appearing on behalf of both the appellants would take us through the case records and submit that the activity of the appellants a .....

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mbai - 2012 (275) ELT 248 (Tri. - Mum) and the judgement of the Hon'ble High Court of Kerala in the case of Proprietor, Carmel Exports & Imports - 2012 (276) ELT 505 (Ker.). 4. Learned D.R. on the other hand would draw our attention to the statement of the appellants and submit that they were aware of the fact that Shri Sujit Satam is engaged/involved in nefarious activities of smuggling of restricted items like cigarettes and liquor. He would submit that the penalties imposed on the app .....

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the Customs authorities was in the name of M/s Darshana Impex. The consignment contained cigarettes and liquor which are restricted and these items were brought in the guise of computer casing. The statement of Shri Kishore Shah clearly indicates that he was monitoring the activities and had allowed the use of IEC Code of M/s. Darshana Impex in collusion with Shri Sujit Satam. Shri Kishore Shah also had helped Shri Sujit Satam for arranging banker s cheque or demand draft for the payment of dut .....

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ur considered view the findings recorded by the adjudicating authority clearly brings out the knowledge on the part of Shri Kishore Shah as to nefarious activity of Shri Sujit Satam, in view of which we hold that the penalty imposed on Shri Kishore Shah is correct and liable to be upheld and we do so. 6.1 As regards penalty imposed on Shri Pravin Gada we find that he is the Proprietor of M/s Darshana Impex. In his statement recorded by DRI Officers on 18.12.2001 he deposed that he had started th .....

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