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TMI Blog2011 (2) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... that he did not import the machine in question in his firm's name - Commissioner constitute a valid ground for penalty under Section 112 of the Customs Act and, consequently, this appeal cannot be allowed, appeal is dismissed - reduce the quantum of penalty to Rs.2,00,000/- - C/71/03 - - - Dated:- 8-2-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Appearance: Shri S.S. Katiyar, Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof. The appeal filed by Shri Glenn Almeida was allowed by this Bench vide order No.A/527/08 dated 10.9.2008. A copy of the said order was produced by the present appellant on an earlier occasion with a request to follow the precedent and set aside the impugned penalty. On a perusal of the said order dated 10.9.2008, we find that the penalty on Shri Glenn Almeida was set aside on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e declared immune from fine and penalty in the context of settlement of the dispute with the department. Significantly, this appellant has not claimed any benefit from the Settlement Commission's order. The appellant has submitted that M/s. Aryan Resources Pvt. Ltd. were the actual importers of the goods in question and they only misdeclared the description and value of the goods. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... user of the machine and that, in his statement dated 2.3.2000, he admitted that the description of the machine was misdeclared vis-a-vis its different description mentioned in his agreement with the U.S. supplier. The Commissioner has also found that the appellant had admitted that he did not import the machine in question in his firm's name because M/s. Aryan Resources Pvt. Ltd. were the local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um of penalty imposed on the appellant has been found to be harsh in the facts and circumstances of this case. It is noticeable that the learned Commissioner imposed a penalty of only Rs.2 lakhs on Shri Glenn Almeida while imposing a hefty penalty of Rs.25 lakhs on this appellant, even though he could not bring out a big difference in the degree of offence found against the two persons. In the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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