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TMI Blog1993 (7) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 and imposing a penalty of Rs. 10 lakhs on Shri K.N. Garg who has been treated as the proprietor of M/s. Rajdhani Electronics. The applicant craves leave to bring on record the following two documents as additional evidence viz. (1) letter of authority dated 2-8-1986 of Shri S.K. Jain and (2) affidavit dated 2-7-1992 of Shri S.K. Jain to establish that Shri S.K. Jain is the proprietor of M/s. Rajdhani Electronics who had authorised the applicant to encash cheques totalling Rs. 6,43,500/- drawn in favour of M/s. Rajdhani Electronics and to establish the claim made throughout the proceedings that it is not K.N. Garg who is the actual proprietor of M/s. Rajdhani Electronics. The learned Counsel, Shri B.B. Gujral submits that these documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiries at the address E/41, Hauz Khas, New Delhi purporting to be the address of Shri S.K. Jain and has found that the address is a fake address and that Shri S.K. Jain was not traceable. He has further come to the finding that S.K. Jain was a dummy and there is no person by that name, on the basis of certain evidence such as bank accounts held in Canara Bank, Andhra Bank and State Bank of Patiala. The applicant has not offered any explanation as to why the letter of authority dated 2-8-1986 was not produced before the adjudicating authority and the affidavit of Shri S.K. Jain has been sworn to after the passing of the impugned order and, therefore, is not of any evidentiary value. We, therefore, dismiss the miscellaneous application. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over which the Customs authorities have no jurisdiction. He further submits that in the event of total lack of evidence that the goods exported were junk or dummy goods, the question of imposing penalty under Sections 114 and 132 does not arise, as these Sections relate to penalty for attempt to export goods improperly and to prosecution for making any false declaration. On the financial position of the applicant, he submits that the applicant is working as an Assistant in a firm by the name Aar Chem India on a monthly salary of Rs. 1200/- and he has no other source of income or immovable property nor is he a income tax payee. He, therefore, prays for waiver of predeposit of penalty and stay of recovery thereof. 4. The learned DR Shri Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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