TMI Blog2018 (9) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act is attracted. The finding recorded by the Learned Tribunal in our considered view is a reasonable finding based on due appreciation of evidence that has come on record and we find that no substantial question of law involved in the matter for making indulgence into the same - Confiscation upheld. Penalty - Held that:- Penalty can be imposed upon only on one of the persons or the legal entity, i.e. either the concerned establishment or its owner and not on both. Imposition of penalty on both would amount to double punishment which is not permissible in law. To that extent the appeal has to be allowed as the law prohibits imposition of penalty for the same act of omission or commission on two individuals - The concerned Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one Shri Vijay Kumar Bajaj at the time of enquiry it was stated that goods have been stored and were meant to be taken to Nepal as was being done in the past. The godowns in question were 100 meter away from each other and based on the statement made by various persons including Smt. Soni Jaiswal wife of Umeshwar Prasad Jaiswal who were owners of the second godown action was taken for seizure of the goods and the Tribunal on being satisfied that the goods were being stored for export out of India and was liable for confiscation under Section 113(c) of the Customs Act has dismissed the appeal of the appellant, by affirming the findings recorded by the assessing and first appellate authority. 2. Learned Counsel for the appellant invited o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roving the finding of the first appellate court, statement of witnesses recorded, namely, Vijay Kumar Bajaj and Smt. Soni Jaiswal have been taken note of by the Learned Tribunal and the Tribunal has recorded a finding that both these persons categorically admit that the seized goods were meant to be exported to Nepal. In paragraph 4.5 of the impugned order the Learned Tribunal has referred to the documentary and oral evidence in this regard. The earlier similar act by the appellant in illegally transporting the goods and various other material are available to hold that an attempt was made to export the goods and, therefore, the provisions of Section 113(c) of the Customs Act is attracted. The finding recorded by the Learned Tribunal in our ..... X X X X Extracts X X X X X X X X Extracts X X X X
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