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2019 (11) TMI 453

..... ncy - reliance placed upon the statement of the appellant as well as the statement given by the main importer Shri HR Ravichandra - HELD THAT:- Commissioner has wrongly observed in the impugned order that the appellant has admitted that he has helped the importer Gardenia Comforts in undervaluation of the furniture. Commissioner has misread the evidence on record and has come to the conclusion on the basis of the involvement of the appellant in other cases wherein the appellant has confessed his guilty and has also approached the Settlement Commission along with other importers and paid the penalty of ₹ 10,000/- imposed by the Settlement Commission . but as far as, this case is concerned, there is no evidence on record to establish th .....

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..... hrough Maxx Access Ltd., China and was fully aware of the facts of availability of two sets of invoice showing different prices/values, payment of differential value of the imported goods being made through other than Banking Channel and also availability of the account statements showing the actual transaction details, in respect of the imports of the said goods. Further it was alleged that the appellant has not disclosed the facts to the Customs department which has resulted in undervaluation and non-payment of appropriate Customs duties. Appellant was directed to show cause as to why penalty under Section 112(a) of the Customs Act should not be imposed on him for his acts of omission and commission which has rendered the goods liable for .....

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..... facts and the evidence on record. He further submitted that the main charge against the appellant is that he has guided M/s. Gardenia Comforts in undervaluation of furniture imported from China and therefore the appellant has abetted and aided in undervaluation of imported goods. He further submitted that the appellant has not been engaged by the Gardenia Comforts as consultant and he has no role in import of the said furniture by Gardenia Comforts. He further submitted that appellant was engaged as consultant by few other importers who have imported furniture from China and those importers have been issued show-cause notices with the charge of undervaluation and appellant was also charged with abetment in those imports. But in the present .....

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..... chin [2018(363) ELT 644 (Tri. Bang.)] ii. S.K. Coombowala Vs. CC(Import), Mumbai [2007(220) ELT 492 (Tri. Mumbai)] iii. Virender Bansal Vs. CC(ICD), New Delhi [2015(317) ELT 796 (Tri. Del.)] He also referred to Section 28(6) of the Customs Act to buttress his argument that once the main case is settled, all the cases of conoticees get settled. 4. On the other hand, the learned AR defended the impugned order and submitted that the appellant has acted as a consultant for the importer M/s. Gardenia Comforts and has helped the Gardenia Comforts to undervalue the furniture imported from China and therefore he has been rightly imposed penalty under Section 112 of the Customs Act. He further submitted that settlement of the case by the importer do .....

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..... ses wherein the appellant has confessed his guilty and has also approached the Settlement Commission along with other importers and paid the penalty of ₹ 10,000/- imposed by the Settlement Commission . but as far as, this case is concerned, there is no evidence on record to establish that the appellant has helped the importer in undervaluation of the furniture imported by them. Therefore I hold that the Revenue has failed to establish the charge against the appellant on merits. As far as other contention of the appellant is that this Tribunal in the case of N.S. Mahesh has held that once the case is settled by the Settlement Commission, the proceedings against the co-noticee also stands concluded though there are contrary judgments on .....

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