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Satish Yashwant Wadekar Versus CC (CSI Airport) , Mumbai

Clandestine removal - residual dust and copper scrap - penalty on appellant on the ground that he was working as an administrative manager and aided and abetted the evasion of customs duty - Held that: - there is no dispute about the clearance of dust/scrap from the unit of SMC Jewels without payment of customs duty - it is clear that the appellant was actively involved in removal of goods without payment of customs duty. Therefore, he has aided and abetted the evasion of customs duty - penalty .....

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otal duty ascertained in the said consignment was of ₹ 2,64,309/-. The said amount was paid by SMC Jewels vide challan no. 150 dated 03.05.2012 and 531 dated 12.07.2012 respectively. As regards the appellants case it was a charge that he was working as an administrative manager and aided and abetted the evasion of customs duty. A penalty of ₹ 50,000/- was imposed vide Order-in-Original dated 31.12.2013. The appellant being aggrieved by the said order, filed appeal before the Commissi .....

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f residual dust. Thereafter, he gave a quote of ₹ 400/- per kg. which he informed to the Director Shri Bhavin Choksi. He submits that as regards the customs formalities, he informed his director. He came to know about non-payment of duty only after removal of goods which he immediately informed to Director Shri Bhavin Choksi. He submits that he was working as an administrative manager, he is not dealing with the customs department. Accordingly, he was not aware of the clearance of goods wi .....

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er of unit in his statement recorded under Section 108 of the Customs Act, 1962 has admitted that he is aware of the procedure however no customs duty was paid on residual dust removed from the unit on 21.04.2012 and that whatever he has done was as per the instructions/ orders of his director. Shri Mohamed Maqsood, Scrap vendor in his statement stated that removal of residual dust was arranged by Shri Bajirao Ghosalkar, Security Guard of SEEPZ for which he paid him ₹ 20,000/-, ₹ 50, .....

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