TMI Blog2003 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue are directed against the Order dated 8-5-1998 (issued on 26-6-1998) passed by the Commissioner of Customs, Kolkata, vide which he has confiscated the Polyester Fabrics imported by M/s. CEEAN International Pvt. Ltd. with an option to them for redeeming the same on payment of a redemption fine of Rs. 2.00 lakhs (Rupees two lakhs) in addition to imposition of personal penalty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue. 3. As regards Shri Mahendra Patni, Managing Director and Shri Narendra Nath Jain, Director, of M/s. CEEAN International Pvt. Ltd., we find that the charges of misdeclaration in respect of import of denier of fabrics have been established and accordingly, goods have been confiscated and penalty imposed on M/s. CEEAN International. However, no penalty has been imposed either on Shri Mahendr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Jha and acted as a representative of the importers by way of appearing before the Customs Officers in the absence of Shri Mahendra Patni for the purpose of explaining the different aspects of the Advance Licence to the Customs Officers, without seeing the goods and without ascertaining the correct denier of the goods. It has been further contended in the said appeal that in spite of his knowled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tending a helping hand to the importers for clearance of the goods from Customs, which fact by itself cannot attribute any mala fides on the part of Shri Raju Jain. As such, we do not find any infirmity in the view taken by the Commissioner that no penalty is liable to be imposed upon the said noticee. 6. As regards the imposition of personal penalty on Shri Arun Kumar Jain, Partner of M/s. P.G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods. The Customs House Agent is required to give the declaration on the importing documents as disclosed to him by the importers and does not have any means to check or verify the same. As such, we do not find any reasons to impose penalty on the C.H.A. or its partner. In view of the foregoing, all the four appeals filed by the Revenue are rejected. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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