2013 (9) TMI 388

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..... 2 lakhs imposed under Section 114(i) and Rs.1 lakh under Section 114 AA of the Customs Act, 1962. 2. Heard both sides and perused the records. 3. The facts of the case in brief as revealed from the records are that M/s. Sharmi Exim Co., Proprietor L. Subash, filed Shipping Bill declaring the goods as 'industrial salt chemical grade (sodium chloride)'. After examination it was found that the good .....

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..... submits that penalty cannot be imposed on the basis of mere presumption. 5. On perusal of the impugned order, it is seen that the goods were consigned to M/s. Aston International, Texas which is the address of the applicant's sister Smt. Aruna Murugesh. This fact was not disputed by the applicant. It is also seen that L. Subash in his statement elaborately recorded the role of the applicant. At .....

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