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TMI Blog2007 (3) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... amined, whereupon a part of it was found to be Toner Cartridge against the description of Ink Cartridge - Black declared in the bill of entry. The value of the goods was also found to have been misdeclared. From the results of the investigations made by the department, it appeared to them that the goods had been actually imported by M/s. Daisytek India in the name of M/s. Sri Kavithapriya Exports (appellants in Appeal No. C/379/2000). Shri S. Arunachalam, Power-of-Attorney holder of M/s. Sri Kavithapriya Exports, in his statement, submitted, inter alia, that they had lent their name and IE Code to M/s. Daisytex India, against an offer of monetary consideration of Rs. 10,000/- for the purpose of the above import. Investigations also reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that, though the show-cause notice had proposed to recover an amount of duty of Rs. 10,40,676/- from M/s. Sri Kavithapriya Exports and Others under Section 28 of the Customs Act, the adjudicating authority did not demand any duty from them. There is no determination of duty under Section 28(2) of the Act by the Commissioner and, therefore, there is no question of imposing any penalty on M/s. Sri Kavithapriya Exports under Section 114A, which reads as under : - Penalty for short-levy or non-levy of duty in certain cases : Where the duty has not been levied or has not been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cartridges available in only 4 out of 49 packages for examination by officers of Customs to suit the requirements of declared description in the invoice and bill of entry. This evidently, is accomplished with the active assistance of his staff, Shri P.A. Subramaniam and as per the instructions/information given by the person who organised import of the goods. He confessed subsequently that the bill of entry no. 5011 was filed as per the instructions received and documents sent by Shri Gopal K. Sapru of M/s. Daisytek India, Mumbai. He had also deposed that the goods were to be despatched to Mumbai after clearance from Customs. This clearly proves beyond doubt that Shri N. Kalyana Sundaram exceeded his role as a CHA and played major role in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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