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2018 (2) TMI 948

Penalties u/s 114AA of the Customs Act 1962 - smuggling of MOP in the guise of ‘Bentonite Powder’ - penalty on N.A. Jayaram - charge against the N.A Jayaram is that he has issued invoices of Muriate of Potash (MOP) in the name of ‘Bentonite Powder’ - Held that: - it is admitted by the appellant that they have issued invoice from Sakaleshapur as the invoice in question has been issued by the appellant in the case of MOP in the guise of ‘Bentonite Powder’ and without detection of DRI the said activity of the appellant could not have been reliable - penalty rightly imposed. - Penalty on Mehaboob Khan has been imposed on the basis of transaction between Shri N.A. Jayaram and Shri Mehaboob Khan - Held that: - Revenue has no positive evidence .....

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ty of smuggling of MOP in the guise of Bentonite Powder . The matter was adjudicated and penalties were imposed on the appellant. Against the imposition of penalties on the appellant, the appellants are before me. As investigation is common in all the case therefore all the appeals are disposed of by a common order discussing the role of each of the appellant separately. (a) N.A. Jayaram The charge against the N.A Jayaram is that he has issued invoices of Muriate of Potash (MOP) in the name of Bentonite Powder . It is an admitted fact that Shri N.A. Jayaram has issued the invoices but the contention of the appellant is that they have not issued for Bangalore but issued invoice from Sakaleshpur. Therefore, penalty on them is not imposable as .....

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een affirmed by the orders passed by Additional Commissioner of Customs, Mangalore vide Order No. 5/2011 dated 28.02.2011 wherein the adjudicating authority refrained from imposing penalty on Mehaboob Khan. In that circumstances, as Revenue has no positive evidence against the Mehaboob Khan therefore penalty against Shri Mehaboob Khan is set aside. With these terms appeal filed by Mehaboob Khan is allowed. (c) N.J. Shyla The allegation against Smt N.J. Shyla is that he has taken godown on rent in which MOP was stored by Shri N.A. Jayaram. The fact of storage by N.A. Jayaram has not been disputed and it is a case of smuggling of MOP therefore the penalty on Shri N.A. Jayaram is imposed. Accordingly penalty on Smt N.J. Shyla is confirmed. Con .....

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