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TMI Blog2007 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of making money in the case on hand. The same has been held to be proved by both finding authorities. In the light of section 112(b)(ii), the penalty cannot be said to be on the higher side – plea for reduction of penalty not acceptable - We see from the material on record that licence was obtained in the year 1992 and the transaction has taken place right from 1992 onwards. Search has been carried out only in the year 1996 and thereafter, the penalty proceedings initiated in the year 2000 and an adjudicating order passed in 2001. Appeal filed in the year 2001 has been disposed of in the year 2005 – HC are very much concerned with regard to the delay in these matters. High Court has to remind the authorities that these matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am Chand T. Shah partners of K.K. Industries. Thereafter, the proceedings were initiated in the matter of evasion of Customs duty. An adverse order was passed in the matter of customs duty and the same has been accepted and it has become final. 2. Thereafter, the Customs Authorities in terms of Annexure-A issued a show cause notice in the light of violations of Customs provision proposing levy of penalty on the partners. Reply was submitted and an adjudication order was passed. The Commissioner levied a penalty of Rs. 25 lakhs on each one of the partners. The same was challenged unsuccessfully before the Tribunal. The appellant is therefore before us. 3. Heard Shri S. Raghu learned Counsel appearing for Shri Sampath in the case on hand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed and the same has become final. It is thereafter show cause notice has been issued in the matter of levy of penalty. The appellant has chosen to submit a reply and in the light of the arguments, we have carefully seen the reply. The appellant would plead ignorance and innocence only on the ground that he has resigned and that he was not aware of the transaction. He would put the blame on the other parties He would also say in the reply that he has signed several blank letters and the same has been made use of by the firm in the ease on hand. According to him, one Shri Sony has misused the blank papers along with other partner. He would also say in the reply that levy of penalty is on the higher side and is based on susp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ultimately, he on facts would confirm the penalty of Rs. 25 lakhs on Kumar Pal, Shri Gopi Krishna Lath and Shri Uttam Chand T. Shah in his order. When the same was challenged before the Tribunal, the Tribunal after referring to the material and also the admissions in the case on hand has rightly chosen to reject the appeal. We do not find any legal errors as such in the orders passed by the Commissioner confirmed in appeal. The orders are based on facts. No questions of law arise for our consideration. 7. We are also of the view that the contention of natural justice has no legs to stand on the facts and circumstances of this case. Law is well settled that rules of natural justice is not a straight jacket formula and it would depend up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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