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TMI Blog2012 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... n be imposed only on the person who is liable to pay duty and penalty under Section 114A can be imposed, no penalty shall be imposed under Section 112 or 114 of the Customs Act - no penalty can be imposed on the partner - C/543 & 544/03 - - - Dated:- 18-1-2012 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Shri Anil Balani, Advocate for the appellant Shri V.K. Agarwal, Addl.Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in India from Tabrez Electronics of Dubai, all the financial deals were carried out by the partner of the CHA. He would get toys, CHA firm themselves would sell the goods other than toys. This statement has not been corroborated by supporting document and proceedings under Regulation 22 of the CHALR, 2004 has been initiated against the appellant by the Commissioner of Customs (Gen). He also drop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leging the involvement of the appellant firm/partner in the act of misdescription and undervaluation. We find that in the proceedings under Regulation 22 of CHALR, 2004 the Commissioner of Customs (Gen) has observed that in view of the statement of Shri Atul Chatwani, Shri Sailesh Vagadia dated 11.7.2002 and 16.7.2002 the statement 09.5.2002 retracted on 13.5.02 by Shri Sailesh Vagadia is admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been imposed on Shri ARM Faiyaz which cannot be imposed on the partner as he is not liable to pay any duty. Under Section 114A of the Customs Act, penalty can be imposed only on the person who is liable to pay duty and penalty under Section 114A can be imposed, no penalty shall be imposed under Section 112 or 114 of the Customs Act. As in this case, penalty under Section 114A has been impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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