TMI Blog2016 (11) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... are liable to penalty. Therefore, I set aside the penalty imposed under Section 114AA of the Customs Act, 1962. Penalty u/s 112(a) - Held that: - The Commissioner (Appeals) has already recorded the fact that the appellant had no direct role in the customs clearance and did not signed any customs paper and had arranged duplicate invoice for lower value for importer without knowing the actual intention of the importer. But the offence committed by the appellant is punishable under Section 112(a) of the Customs Act, 1962 and since ignorance of law and/or being unaware of the intention of the importer is not a ground of excuse, I impose a penalty of ₹ 50,000/- under Section 112(a) and direct the Adjudicating Authority to appropriate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 a search was conducted at his office premises by the officers of Directorate of Revenue Intelligence, Kolkata. During the course of search, the officers had seized several documents from the appellant's office premises. The Central Processing Unit of his office computer was also seized under the said search list. Subsequently, investigation was caused with M/s. Bharti Glass Company also and statement was recorded from him in relation to the said documents pertaining to the import of M/s. Bharti Glass Company. 3. During the recording of the appellant's statement, he was confronted with the seized documents including print out copies of e-mail correspondences by him on behalf of the M/s. Bharti Glass Company. He had categoricall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arranging separate invoices in no way renders goods liable for confiscation under Section 111 of the Customs Act, 1962. The question of confiscation of the said goods under Section 111 ibid cannot arise due to the undervaluation or mis-declaration with respect to value made by the importer at the time of importation of the goods. Ld. Counsel further submits that under Section 114AA penalty is imposable upon the appellant if he knowingly or intentionally makes, signs or used or causes to be made signed or used in declaration, statement or documents which is false or incorrect in any material particular in the transaction of any business for the purpose of this Act. From the very beginning it has been duly submitted that the appellant had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case records. 7. I find that the lower authority in the impugned order had imposed a combined penalty under Section 112(a) and Section 114(AA) of the Customs Act, 1962. Section 112(a) reads as follows: - Section 112. Penalty for improper importation of goods, etc.- Any person,- SECTION 112 (a). who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or ------------------------- Section 114AA reads as follows:- SECTION 114AA. Penalty for use of false and incorrect material .-If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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