9911796707
TMI Blog2007 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.G. Chacko, Member (J)]. These appeals are against imposition of penalties on the appellants under Section 112 of the Customs Act by the Commissioner of Customs. The impugned order was passed in adjudication of a show-cause notice dated 6-9-99, wherein it was alleged that Sri Gopal K. Sapru and M/s. Daisytek India (Mumbai) had rendered the goods in question liable for confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Sri Kavithapriya Exports, in his statement, submitted, inter alia, that they had lent their name and IE code of M/s. Daisytek India, against an offer of monetary consideration of Rs. 10,000/-, for the purpose of the above import. Investigations also revealed that Sri Gopal K. Sapru had placed orders on the foreign-supplier for the above goods to be imported by M/s. Daisytek India, a proprieto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties on the present appellants under Section 112 of the Act. These proposals were contested. The impugned order was passed in adjudication of this dispute. 2. After hearing both sides and considering their submissions, we find that confiscation of the goods was proposed in the SCN under Section 111(m) of the Customs Act and ordered likewise by the Commissioner. The goods were absolutely confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, quantity and value of the goods. Such a finding is not forthcoming. The finding of misdeclaration is against the importers and the CHA. The impugned orders says that the importers M/s. Sri Kavithapriya Exports, Chennai or M/s. Daisytek India (Mumbai) cannot escape the liability for unauthorized import of the subject goods and rendering them liable for confiscation under Section 111(m) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se physically dealt with the offending goods. Again, no finding to this effect was recorded by learned Commissioner. 4. Yet another relevant fact emanating from the records is that M/s. Daisytek India (Mumbai) was a proprietorship run by the wife of Sri Gopal K. Sapru. Even if it be held that Sri Sapru committed or abetted any offence in relation to the subject goods, it would be no reason to pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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