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TMI Blog2013 (10) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... is false or incorrect in any material particular, he shall be liable to a penalty. I find that Shri Anjanappa was involved in the documentation presented before the Customs Authorities wherein a false declaration has been made in material particular of the goods. Therefore, I hold that Shri Anjanappa is liable to be penalized under Section 114AA of the Customs Act, 1962 - The detail evidences woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -. It is the case of the Revenue that the applicant Shri Anjanappa has involved himself in assisting Shri Ritesh G. Jain in the preparation of documents for export of goods by M/s. Pacific Impex, an exporter. The goods initially declared as Bentonite Powder meant for export was later found to be Muriate of Potash. It is the submission of the learned advocate for the applicant that the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , after discussing the evidences on record, has recorded a categorical finding in imposing penalty both under Section 114(i) as well as under Section 114AA of the Customs Act, 1962, as follows: I find that the evidences available on record reveal that Shri Anjanappa has assisted Shri Ritesh G. Jain in documentation. It is also forthcoming that he prepared a letter seeking permission for sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. I find that Shri Anjanappa was involved in the documentation presented before the Customs Authorities wherein a false declaration has been made in material particular of the goods. Therefore, I hold that Shri Anjanappa is liable to be penalized under Section 114AA of the Customs Act, 1962. The detail evidences would be examined in analyzing the involvement of the applicant at the time of dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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