9911796707
TMI Blog2015 (4) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... er can be gone into to determine this aspect - Commissioner has imposed the order of payment of penalty of ₹ 25,000 /- upon him only on the ground that the goods were cleared for export by his son Alok Jaiswal . That can hardly be the ground to fasten the liability or attribute abetment on the part of respondent no.1 . Likewise, insofar as respondent no.2 Mr. Rakesh Mishra is concerned, the only allegation against him is that he had supervised the stuffing of the goods at ICD Varanasi and received the payment. Only on this allegation, it cannot be attributed that he became party to the over invoicing of the goods. Penalty in respect of these two respondents, therefore, has to be set aside. As far as respondent no.3 is concerned, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, a show cause notice dated 10.3.2000 was issued under Section 124 of the Customs Act, 1962, for confiscation of the aforesaid goods under Section 113(d) of the Customs Act, 1962. Insofar as these three respondents are concerned, they were also roped in with the allegations that they had colluded with M/s. Yash Export in mentioning the inflicted figure in the invoices. Order-in-Original dated 29.4.2002 was passed, after completing the required formalities confiscating the goods under Section 113(d) of the Act. At the same time option was given to the exporters to seek release of those goods on payment of fine of ₹ 2 ,50,000 /- in lieu of confiscation. In the Order-in-Original passed by the Commissioner, penalties on the thre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is rendered in the appeal that was filed by the exporter in the instant case challenging the Order-in-Original on the ground that there could not have been confiscation under clause (d) of Section 113 of the Customs Act and the said appeal was dismissed by the Tribunal following the aforesaid judgment in the case of Om Prakash Bhatia and the judgment Yash Exports Inc. vs. Commissioner of Customs, Lucknow reported in 2005 (179) E.L.T . 238. We find force in the aforesaid submissions of Mr. K.Radhakrishnan . A perusal of the judgment of this Court in Om Prakash Bhatia would reveal that under identical circumstances the Court held that provisions of clause (d) of Section 113 of the Act would get attracted and the goods may be liable for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cept in accordance with the provisions of this act, the rules and the orders made thereunder and the export and import policy for the time being in force. Rule 11 reads thus :- - 11. Declaration as to value and quality of imported goods .- -On the importation into, or exportation out of, any customs ports of any goods, whether liable to duty or not, the owner of such goods shall in the bill of entry or the shipping bill or any other documents prescribed under the Customs Act, 1962 (52 of 1962), state the value, quality and description of such goods to the best of his knowledge and belief and in case of exportation of goods, certify that the quality and specification of the goods as stated in those documents are in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this aspect. Coming to the alleged role of respondent no.1 Mr. G.P.Jaiswal , we find that the Commissioner has imposed the order of payment of penalty of ₹ 25,000 /- upon him only on the ground that the goods were cleared for export by his son Alok Jaiswal . That can hardly be the ground to fasten the liability or attribute abetment on the part of respondent no.1 . Likewise, insofar as respondent no.2 Mr. Rakesh Mishra is concerned, the only allegation against him is that he had supervised the stuffing of the goods at ICD Varanasi and received the payment. Only on this allegation, it cannot be attributed that he became party to the over invoicing of the goods. Penalty in respect of these two respondents, therefore, has to be set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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