2013 (10) TMI 677

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..... .M. Misra; This is an application seeking waiver of total penalty of Rs.1,50,000/-. 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. .....

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..... ered the rival submissions and perused the records. I find that the Commissioner, 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. .....

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..... claration, statement or document which 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 Custom .....

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