9911796707
TMI Blog2014 (1) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed u/s 112(a) Penalty imposed u/s 114AA (Rs.) (Rs.) 1. C/St/1206/12 C/239/12 M/s Rodex International 25,00,000/- - 2. C/St/1207/12 C/240/2012 Shri Dilip Ratilal Dhakan 25,00,000/- 25,00,000/- 3. C/St/1217/12 C/242/2012 Shri Sarav P. Suthar 1,00,000/- - 4. C/St/1218/12 C/243/2012 Shri Lilaram Arjandas Asudani 50,00,000/- 25,00,000/- 5. C/St/1219/12 C/244/2012 Shri Dipak Lilaram Asudani 10,00,000/- - 6. C/St/1319/12 C/275/2012 Shri Anand Dilip Mehta 1,00,000/- - The above said penalties have been imposed by the adjudicating authority on all these appellants on the ground that there was a concerted efforts of smuggling of 28580 pieces of Micro Brand SD Memory cards of 2GB. The adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and he had no knowledge of the goods being smuggled through the consignments. Hence, the imposition of penalty on him under Section 112(a) of the Customs Act, 1962 is improper. 4. Learned consultant, Shri N. K. Tiwari on behalf of S/Shri Lilaram Arjandas Asudani, Dipak Asudani and Sarav P. Suthar submits that the appellant, Shri Sarav Suthar was not concerned in any way by the import and there is nothing on record to show that he had interacted with the foreign supplier for smuggling or concealing of the memory cards in the refrigerators. It is his submission that penalty imposed by the adjudicating authority on this appellant under Section 112(a) of the Customs Act, 1962 is incorrect as the said provisions only talk about imposing penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g improper importation of memory cards concealed in the refrigerators. M/s Rodex International is an authorised unit under SEZ for trading activities and has been allowed to import goods for trading purpose and the said goods were used for concealing later on being cleared without proper declaration. The findings recorded by lower authorities, who came to the conclusion for imposing penalties as indicated herein above, needs to be gone into detail along with the law, which, in our view, can be done only at the time of final disposal of the appeals. In our view, the appellants herein have not made out prima facie case for complete waiver of the amounts of penalties imposed. Keeping in mind the arguments advanced by learned counsels as to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
