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N.A. Jayaram, Mehboob Khan, N.J. Shyla And Rajesh Balar Versus Commissioner of Central Excise, Customs and Service Tax, Mysore

2018 (2) TMI 948 - CESTAT, BANGALORE

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 acti .....

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- Held that: - 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 - quantum of penalty reduced. - Penalty on Rajesh Balar - allegation against Shri Rajesh Balar is that he has provided details of overseas buyer and also provided test reports of Bentonite Powder of M/s. SGS India Pvt. Ltd. Chennai - Held that: - the fact on records that the test report has been provided by Shri Rajesh Balar ther .....

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r Section 114AA of the Customs Act 1962 have been imposed on them. The facts of the case are that DRI investigated one case of export of MOP under the guise of Bentonite Powder and investigation reveals that the appellants were involved in the activity 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 th .....

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they were not involved in the activity of selling of MOP. It is further submitted that no statement of the appellant was recorded and the said allegation is based on the statement made by the dealers. I have gone through the records of the case. On the basis of record and 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 s .....

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Revenue is that Mehaboob Khan has sold MOP to Shri N.A. Jayaram but no evidence has been produced by the Revenue on record except bank transactions to substantiate the allegation that Shri Mehaboob Khan supplied the MOP to Shri N.A. Jayaram. Further it has been contended by the appellant that they have taken a loan from N.A. Jayaram for purchase of flat and to that effect IT returns have been filed and they have shown the amount as the amount received from Shri N.A. Jayaram. The said fact has b .....

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n 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. Considering the fact that penalty imposed on Smt N.J. Shyla is on higher side therefore the same is reduced from ₹ 100,000/- (Rupees One Lakh only) to ₹ 50,000/- (Rupees Fifty Thousand only) under Section 114(i) of the Customs Act, 1962. (d) .....

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