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TMI Blog2004 (1) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... These three appeals have been filed against the orders of penalty arrived at by the Lower Authority under the provisions of Section 114(i) of the Customs Act, 1962 on them by very same order. 2. (a) Appellant in appeal No. C/122/97 is one Shri Bhavesh D. Sonchhatra on whom the penalty of Rs. 1,00,000/- has been imposed on him coming to the following findings - As regard the role of Shri Bhave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andrax tablets were recovered. Hence a major penalty is required to be imposed on Shri Bhavesh D. Sonchhatra for his role in this case. (b) Appellant in Appeal No. C/127/97 is Shri Vittal Uttekar on whom a penalty of Rs. 50,000/- has been imposed after coming to the following finding The investigation also proved that Shri Vittal Uttekar an employee of M/s. JAC Enterprises crossed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill was passed under SELF . The mode of clearance from SELF to CHA in the Shipping Bill was changed by Shri Vittal Uttekar a Customs Clerk of M/s. JAC Enterprises, but he attended to the work relating to Customs examination and clearance without bringing this fact to the notice of the Customs Appraiser. Hence his involvement in this case is proved and he is liable for penal action u/s. 114(i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearance was changed from self Shipping Bill to CHA i.e. the CHA would thus be entitled to attend the examination and customs clearance formalities would itself indicate that these employees of the CHA firm had no mens rea , if they knew that Mandrax was concealed in the consignment, there was no reason for them to have changed the mode from Self i.e. Exporter handling the consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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