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TMI Blog2015 (1) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. 2. The facts of the case is that M/s. Elit had imported polyester kbnitted fabrics under DEEC scheme from Nhava Sheva Port. For issuance of the DEEC certificate from DGFT, the appellant issued a Chartered Accountant certificate. Those certificates were taken as evidence of the financial turn over for the purpose of issue of licence. M/s. Elit has contravened the licensing provisions by which huge amount of Customs duty was evaded. On the issuance of the false Chartered Accountant certificate by the appellant, the adjudicating authority has imposed a penalty of Rs. 2.00 lakhs under Section 112 (a) of Customs Act, 1962. On appeal by the appellant before the Commissioner (Appeals) such penalty was maintained by the learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout having any audited balance sheet or books of accounts. It is clear from the fact that the appellant has intentionally and very consciously certified the export turn over during the period 1998-99, 1999-2000 and 2000-2001. The lower adjudicating authority has recorded his findings in para 4.6 of the order-in-original which is reproduced below: "As regards Noticee No. 5(Shri M.D. Gala) I find that he has contended that he has done the certification in respect of M/s. Elit as a professional based on records produced before him by the client and that he issued the certificates in good faith. In this regard, from the case records, I find that Shri MD Gala, Chartered Accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the documents purported shown to him were of M/s. Elit without verifying supporting documents nor making sure that the documents purportedly shown to him were of M/s. Elit, M/s. Elit was able to obtain advance authorisations without furnishing the bank guarantee, under which the impugned goods were imported and subsequently diverted in local market. Thus, I find that Shri Mulraj Gala, by his acts of omission and commission, directly or indirectly aided an abetted M/s. Elit in contravening the provisions of the above referred notification which rendered the impugned goods liable to confiscation under Section 111(o) of the Customs Act, 1962. I find that Shri Mulraj Gala is therefore, liable to penalty under Section 112 (a) of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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