9911796707
|
Home
Issues involved: Seizure of telecom equipment, violation of Customs Act, imposition of penalties under Section 112.
Summary: 1. The search conducted by various authorities at the premises of M/s. Cyberfast Network Systems Corporation (CNSC) and M/s. Aries Telecom (P) Ltd. resulted in the seizure of telecom equipment of foreign origin without proof of licit import, leading to penalties under Section 112 of the Customs Act. 2. Regarding Shri C.T. Arivalagan, the Managing Director of M/s. Aries Telecom (P) Ltd., he admitted to acquiring foreign-origin telecom equipment without proper documentation. Despite acknowledging the violation, the penalty imposed on him under Section 112(b) was deemed beyond the scope of the findings, leading to the penalty being set aside. 3. The show-cause notice against M/s. Aries Telecom (P) Ltd. did not specify the particular clause under Section 112 for penalty imposition. The Commissioner found the company liable under Section 112(a) but erroneously imposed penalties under both Section 112(a) and 112(b), which was considered beyond the scope of the findings. 4. Since M/s. Aries Telecom (P) Ltd. failed to provide evidence of licit import for the seized goods, the company, through its Managing Director, was deemed knowledgeable of the violation, rendering the goods liable for confiscation under Section 111 and penalties under Section 112 of the Customs Act. 5. The penalty of Rs. 1.00 lakh imposed on M/s. Aries Telecom (P) Ltd. under Section 112(a) & (b) was reduced to Rs. 30,000 considering the scope of the findings. The appeal for M/s. Aries Telecom (P) Ltd. was disposed of accordingly. *(Operative portion of the order was pronounced in open court on 17-8-2007)*
|
