9911796707
TMI Blog2014 (3) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... this case are sufficient for imposition of penalty on the appellant. Section 114AA provides penalty for use of false and incorrect material. It is evident that M/s. Sharmi Export Co. signed or used the declaration of export of goods. The charge in this case is mainly that the appellant does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113 of the Customs Act, 1962. Therefore, the penalty imposed under Section 114(i) is justified - I set aside the penalty imposed under Section 114AA of the Customs Act, 1962 and uphold the penalty imposed under Section 114(i) of the Customs Act, 1962 - Decided partly in favour of assessee. - Appeal No. C/356/2012 - Final Order No. 40676/2013 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant alongwith other co-noticees. Commissioner (Appeals) upheld the adjudication order. 3. The learned counsel on behalf of the appellant submits that in the initial statement dated 5.8.2009 of Shri Subash, Proprietor of M/s. Sharmi Exim Co. exporter had not mentioned the appellants name. Subsequently, Shri Senthilnathan in his statement dated 26.8.2009 had mentioned the appellants name and thereafter all the co-noticees used the appellants name to falsely implicate the appellant. It is contended that the appellant in his statement has disowned the goods and the association with all the co-noticees. It is further submitted that the exporter falsely used the appellant s sister s address in the export invoice as well as in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the involvement of the appellant on attempt to irregular export. Shri S. Babu in his statement stated that he had raised six Bills of Entry totaling to 110 MTs after the appellant had spoken to him. It is also stated that they raised the bills in the name of M/s. Sharmi Exim Co. for monetary consideration as Shri Kishore had asked him. The CHA in his statements stated that he has collected the invoice and packing list from the appellant s office. It is also seen from the invoice and Shipping Bills that the consignee s address M/s. Aston International, 5637, West Wood Lane, The Collany, Texas, 75056 -United States. There is no dispute about the genuinity of the address as mentioned in the Shipping Bill and invoice. I do not find any for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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