TMI Blog2016 (5) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... Kishore Shah was aware of nefarious activity of Shri Sujit Satam as otherwise he would have issued demand draft of the firm M/s Darshana Impex. Since the consignment which is confiscated by the adjudicating authority is of M/s Darshana Impex and Shri Kishore Shah handling day-to-day activity of said firm he is liable for penalty under Section 112(a) of the Customs Act, 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 Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of IEC Code is not an offence under the Customs Act as a law settled by this Tribunal in the case of Atul D. Sonpal v. CC (ACC Import), Mumbai - 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 appellants are correct as the goods which were landed in India in the name of M/s Darshana Impex of which Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge 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 the firm M/s Darshana Impex on behest of Shri Kishore Shah who was Manager and had given him Letter of Authority and handed over the day-to-day affairs of the firm and he was not aware of any consignment imported in the name of M/s Darshana Impex and he has not paid for the duty liability of the consignment imported in the name of M/s Darshana Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
