TMI Blog2016 (11) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... ud, therefore, I hold that the penalty imposed on the appellant by the adjudicating authority are on higher side. In that circumstance, the penalties imposed on the appellant are reduced to 50% in each case - appeal disposed off. - Appeal No.C/55153-55159/2013 And C/55161-55162/2013 - FINAL ORDER NO. 61500-61508/2016 - Dated:- 7-10-2016 - Mr. Ashok Jindal, Member (J) for the Appellant: Sh. Naveen Bindal, Advocate for the Respondent: Shri Harvinder Singh, AR PER: ASHOK JINDAL The appellant has filed nine appeals against the impugned orders wherein the penalties imposed on the appellant under section 112 of the Customs Act, 1962. 2. The facts of the case are that various importers had presented bills of entry through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that fraudulent practice/modus operandi was in their knowledge. Their instance the importers chose to rely upon unauthorised persons for their customs clearance, made payments against customs clearance to the persons who were not their CHA, did not check the credentials of Shri Kapjl Oberoi and Shri Ankush Khullar were not in possession of DEPB scrips purportedly used for discharge of duty liability on the tainted bills of entry. The investigation had revealed that fraud was committed in a well designed manner. It was meticulously planned and executed and besides importers, their CHAS, the other above named persons were also involved in this well designed scam. The details of investigation and role of each the above persons including appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant without invoking specific clause, therefore, the penalty is not imposable. He further submits that it has been alleged in the show cause notice that as the appellant has provided blank bills of entry and forged the signatures of the CHA and for this act, the appellant was getting ₹ 200 per container. It is his submission that the appellant was H-Card holder of the CHA i.e. M/s.Unison Clearing Pvt.Ltd. Apart from the appellant there was another H.Card holder posted at Ludhiana i.e. Shri Karnail Singh. The adjudicating authority had imposed penalty upon Shri Karnail Singh as Shri Karnail Singh has admitted in his statement that he was getting Rsn100/- out of ₹ 200/- received by the appellant from Shri Ankush Khullar an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of this fraud. His role has been elaborated by S/Shri Kapil Oberoil and Ankush Khullar who in no certain terms has admitted that they were paying a small consideration to the appellant in lieu of use of licence of the CHAD The director of CHA, Shri Pall Singh Loia has also stated that the appellant forged the signature of Shri Pall Singh Lohia. There was an illegal arrangement between S/Shri Pushpinder Singh and Shri Karnail Singh and the main perpetual of the fraud namely S/Shri Kapil Oberoil and Ankush Khullar. S/Shri Pushpinder Singh and Shri Karnail Singh have both abetted in the perpetuating of fraud and considering the fact that they have some knowledge about the commission of the fraud, the penalty under section 112 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther employee of CHA stated that the appellant was in-change of the CHA; that when he came to know about the actions of the appellant in association with S/Sh. Kapil Oberoi and Ankush Khullar, he informed the CHA that he (appellant) has gone abroad. 5. Role of Sh. Pushpinder Singh: The investigations have proved that She Pushpinder Singh was an important link in the commission of this fraud. His role has been elaborated by S/Sh. Kapil Oberoi and Ankush Khullar who in no uncertain terms has admitted that they were paying a small consideration to the appellant in lieu of use of license of the CHA. The director of CHA, Sh. Pall Singh Lohia has also stated that the appellant forged the signature of She Pall Singh Lohia. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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