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TMI Blog2017 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962. The brief facts of the case are that based on certain intelligence, the officers of Customs, Tughlakabad conducted certain investigations with reference to shipping bills filed on 3.12.2012 in the name of M/s. Amir Hossain Mir Trading. The investigation resulted in the proceedings against various noticees including the present appellant. The Original Authority vide his order dated 31.03.2014 rejected the FOB value of the leather goods covering in the shipping bill and re-determined the same to a much lower value. He also disallowed a draw back of Rs. 26,00,352/-. A penalty of Rs. 3 lakh was imposed on the appellant for his role in the filing and clearance of these shipping bills. The case of the Revenue is that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was in regular touch with Shri Jamuna Prasad before filing of this shipping bill. He submitted that Shri Jamuna Prasad categorically brought out the role of the appellant in the fraudulent transaction and his last statement made on 17.05.2013 should be considered, not the earlier statement. 5. We have heard both the sides and perused the appeal records. 6. The impugned order in four lines findings upheld the original order. No examination and discussion on the role of the appellant as well as the applicability of Section 114 AA of the Customs At, 1962 was recorded. Hence, we perused the original order. The original order records as below:- "iii Mr. Dharampal: The revenue alleged that Mr. Dharampal was also associated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export clearance of M/s. Amir Hossain Mir. The arguments putforth by defence counsel Shri G.P.Singh cannot be accepted. In view of this Mr. Dharampal Singh is liable for penalty under the provisions of section 114 AA of the Customs Act, 1962." 8. We note that the provisions of Section 114 AA of the Act are as below:- "Section 114 AA. 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 declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods." 9. Finding, as recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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