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TMI Blog2015 (3) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. In fact even in the show-cause notice, in paragraph 33, where penalty proposal on the appellant is discussed but it is seen that after briefly explaining the facts, a conclusion has been reached in the middle of the paragraph that the appellant was well aware about the presence of elastic tapes in the consignments before importation of the same. Further on going through the paragraph, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs. The findings of the Commissioner for imposition of penalty are to be found in para 70 of the impugned order which is reproduced below:- 70. The goods referred by Shri Khona were seized under a Mahazar on 02/03/2005. Sri Khona in his voluntary statement dt. 04/03/2005 has admitted the interception and seizure of the goods on 02/03/2005 and therefore the contention that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imself has admitted that he had cleared a consignment of elastic tapes in 2003. Shri Sharad Khona has admitted that he was acting as clearing agent for the consignments imported by firms of Shri Amithab Bathla for the past 3 to 4 years. As already discussed, 150 cartons of elastic tapes brought without declaring the same in the Bill of Entry were seized from a similar consignment imported by M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962. As has been stated by him and the importer also there is no doubt that he submitted the documents whatever he received from the importer believing them to be true. There is no specific evidence to indicate that he had deliberately connived with the importer and hence I give him the benefit of doubt. Similarly I have held M/s. Leaap Forwarder Pvt. Ltd. liable to penal action and there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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