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TMI Blog2020 (1) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative for the Appellant Shri. H.K. Hirani, Customs Consultant for the Respondent ORDER Per: P. Anjani Kumar This appeal is directed against the impugned order No. 121/2016-17/CC/NS-I/JNCH dated 31.01.2017 passed by the Commissioner of Customs, JNCH, Nhava Sheva. 2. The appellant Shri Ramesh Shah is the Director of M/s. Sakar Industries Private Limited who have imported Molybdenum ore a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The present appeal is filed against imposition of penalty of Rs. 1,00,000/- on the appellant. Learned counsel for the appellant submits that the allegations that the appellant is actively and consciously involved himself in evading customs duty by resorting to mis-declaration have no basis or evidence; the goods were not liable for confiscation and was not found available for confiscation. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Ferroy Alloys Pvt.Ltd. has concerned himself in the import of impugned goods by mis-declaring the same as Molybdenum with an intent to wrongly avail the benefit under Notification No.4/2006; due to the mis declaration goods are liable for confiscation under Section 111(d) & (m) of Customs Act, 1962. We find vide the statements dated 4.10.2011 and 5.11.2012 Shri Ramesh Shah has expressed his opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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