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2024 (12) TMI 95 - AT - CustomsLevy of penalty under Section 114 (i) of the Customs Act, 1962 - nexus of appellant with the exporter either in supplying the prohibited goods or he had abetted in the offence committed by the exporter - HELD THAT - Considering the fact that the appeal is abated with regard to the proprietor Shri. Stephen Rosario of M/s. Zandra Trading Company and taking into consideration the fact that the goods were absolutely confiscated, the penalty against Shri Uttam Bohra stands reduced to Rs.1,00,000/- under Section 114(i) of the Customs Act, 1962. Appeal is disposed of.
Issues: Penalty on Appellant Mr. Uttam Bohra
The judgment pertains to an appeal filed by Mr. Shri Uttam Bohra against an Order-in-Original passed by the Commissioner of Customs, Bangalore, regarding the export of Muriate of Potash in the guise of industrial salt. The Commissioner had confiscated the goods and imposed penalties on the exporter and the appellant under the Customs Act, 1962. The main issue in this appeal is the penalty imposed on Mr. Uttam Bohra. The appellant claimed he had no involvement in supplying the prohibited goods and lacked the requisite mens rea for the penalty to be sustained. He argued that the Commissioner relied on uncorroborated statements and did not allow cross-examination. The Commissioner, however, noted that the goods were mis-declared and attempted to be exported without a license, leading to their confiscation under relevant provisions of the Customs Act and Foreign Trade Act. The Commissioner observed that the appellant had introduced a middleman to arrange the supply of goods, and the statements of witnesses corroborated this involvement. Despite the appellant's denial of supplying industrial salt, the Commissioner found evidence that he had provided consignments of Muriate of Potash for export. The appellant's role as a middleman was not disputed, leading to his liability for the penalty due to the export of restricted/prohibited goods. The penalty imposed on Mr. Bohra was reduced to Rs.1,00,000 considering the abatement of the appeal against the exporter and the absolute confiscation of the goods. The judgment concludes by disposing of the appeal and pronouncing the operative part of the order in open court.
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