9911796707
|
Home
Issues involved: Allegations of abetment of offence of misdeclaration by allowing clearance of imports with misdeclaration of country of origin, violation of duties, breach of trust, liability to penalty, examination of goods, involvement of Inspector, immunity under Section 155 of Customs Act, 1962.
Abetment of offence of misdeclaration: The appellant, a Superintendent, allowed clearance of imports with misdeclaration of country of origin, leading to interception by DRI. Adjudication resulted in penalty of Rs. 10,00,000 imposed on the appellant for violating duties and breaching trust. Tribunal remanded the matter for fair trial, leading to the impugned order dated 6-6-05, which the appellant appealed against. Examination of goods and involvement of Inspector: The appellant argued that he did not make the goods liable for seizure as he had examined them correctly. He claimed that the Inspector, responsible for examination, gave contradictory statements to shift blame to the appellant. However, evidence showed that the Inspector did not physically examine the goods, and the appellant allowed the goods to leave the ICD despite misdeclarations. Immunity under Section 155 of Customs Act, 1962: The appellant sought immunity under Section 155 and cited precedents, but the Tribunal found that his actions were in defiance of the law, leading to a conscious and deliberate breach. The appellant was given notice under Section 112 read with Section 114A of the Customs Act, 1962, for which Section 155 immunity did not apply. Penalty and mitigation: The Tribunal acknowledged the division of duties between the Superintendent and Inspector as mitigating factors and reduced the penalty imposed on the appellant from Rs. 10,00,000 to Rs. 5,00,000 to meet the ends of justice. The appellant's appeal was allowed partly based on these considerations.
|
