2003 (11) TMI 165 - AT - Central Excise

Summary

Issues:
1. Confiscation of Polyester Fabrics by Commissioner of Customs
2. Imposition of redemption fine and personal penalty
3. Non-imposition of penalty on certain individuals
4. Role of different individuals in the importation process
5. Appeal against the decision of the Commissioner of Customs

Analysis:

1. The Commissioner of Customs confiscated Polyester Fabrics imported by a company and allowed redemption on payment of a fine. The Revenue filed appeals against this decision.

2. The Commissioner imposed a redemption fine and personal penalty on the importing company for misdeclaration in Denier of Fabrics. However, no penalty was imposed on certain individuals associated with the company.

3. The Tribunal found that the charges of misdeclaration were established against the company but did not impose penalties on the Managing Director and Director as no specific role was attributed to them.

4. Regarding the role of another individual, the Tribunal noted conflicting statements between the Revenue and the individual's representative. The Revenue alleged aiding and abetting in duty-free clearance, but the Tribunal found no evidence to support this claim.

5. The Tribunal upheld the Commissioner's decision not to impose penalties on the individuals involved, including a Customs House Agent, as there was no evidence of their knowledge or involvement in the misdeclaration of goods.

In conclusion, the Tribunal rejected all four appeals filed by the Revenue, upholding the decision of the Commissioner of Customs regarding the confiscation of Polyester Fabrics and the imposition of fines and penalties, while finding no justification for imposing penalties on certain individuals involved in the importation process.