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Issues:
1. Challenge against the order of absolute confiscation of goods and penalty under Customs Act, 1962. 2. Allegations of conspiracy for importing duty-free raw materials. 3. Dispute regarding ownership and liability for penalty. 4. Utilization of Import Export Pass Book for importation. 5. Comparison with previous similar cases for penalty imposition. Issue 1: Challenge against the order of absolute confiscation of goods and penalty under Customs Act, 1962: The appeal was against the Collector's order directing the confiscation of 75 cartons of staple pins valued at Rs. 76,121 under Section 111(d) of the Customs Act, 1962. The duty evasion amount was approximately Rs. 1,40,000, leading to a penalty under Section 112(a)(ii). Other noticees' penalties were not challenged. The Collector found a violation of the Customs Act and Imports and Exports (Control) Act, 1947, justifying the confiscation and penalties. Issue 2: Allegations of conspiracy for importing duty-free raw materials: The case involved a conspiracy between the appellant, Shri M.D. Pallaria, Biren Shah, and the shipper to import duty-free raw materials for sale, contrary to import trade policies. Incriminating documents revealed transactions involving duty-free imports for sale. The appellant's attempts to disown the goods after investigations indicated complicity in the scheme. The Commissioner found all parties involved liable for penalties under the Customs Act, 1962. Issue 3: Dispute regarding ownership and liability for penalty: The appellant initially claimed duty-free clearance under their Import Export Passbook but later disowned the goods, shifting responsibility to Shri Biren Shah. Conflicting statements and actions regarding ownership and orders for the goods raised doubts. The Commissioner held that the import was in violation of the law, leading to confiscation and penalties for all involved parties. Issue 4: Utilization of Import Export Pass Book for importation: The appellant's Import Export Pass Book was used for importing the goods in question, despite attempts to distance themselves from the transaction later. The Collector noted discrepancies in the appellant's claims and actions, emphasizing the misuse of the pass book for the imports. The previous permission granted to Shri Biren Shah for clearance did not absolve the appellant of their liabilities. Issue 5: Comparison with previous similar cases for penalty imposition: The appellant argued that previous cases involving similar circumstances allowed redemption of goods upon payment of duty and fines, questioning the justification for penalties in their case. However, the Bench upheld the Collector's findings based on relevant evidence, dismissing the appeal by Vikram Overseas Pvt. Ltd. The decision emphasized the accountability of all parties involved in the import scheme. In conclusion, the judgment upheld the confiscation of goods and imposition of penalties under the Customs Act, 1962, based on the established conspiracy for duty-free imports and conflicting ownership claims. The appellant's attempts to evade responsibility and comparisons with previous cases were deemed insufficient to overturn the Collector's decision, leading to the dismissal of the appeal.
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