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TMI Blog2015 (10) TMI 2186X X X X Extracts X X X X X X X X Extracts X X X X ..... prietor and in his statement he clearly admitted that he made incorrect entries – Recorded clearly establish that duty-free polyester yarn was not received by any EOU and was diverted into domestic market – Thus diverted goods became liable to confiscation and as result appellants became liable to penalty – Thus, penalties imposed are neither unreasonable nor arbitrary – Appeals dismissed – Decided against appellant. - Appeal No. C/203-204/2010-CU(DB) - F. Order No. 52650-52651/2015 - Dated:- 12-8-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. R.K. Singh, Member (Technical), JJ. For the Appellant : None For the Respondent : Shri Govind Dixit, D. R. ORDER Per R.K. Singh: These appeals are filed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ₹ 33,14,194/- from M/s Ganesh Overseas Inc., 135-A, Prakash Industrial Area, Sahibabad, Ghaziabad under Section 28 and 28AB of the Customs Act, 1962. (iii) I impose penalty of ₹ 33,14,194/- (Rs. Thirty three lakh fourteen thousand one hundred ninety four only) on M/s Ganesh Overseas Inc., 135-A, Prakash Industrial Area, Sahibabad, Ghaziabad under Section 114A of Customs Act, 1962 for violating various provisions of Act, ibid. (iv) I impose penalty of ₹ 10,00,000/- (Rs. Ten lakh only) on Shri Bhagwan Tulsian, Proprietor of M/s Ganesh Overseas Inc., 135-A, Prakash Industrial Area, Sahibabad, under Section 112 of the Customs Act, 1962; (v) I impose penalty of ₹ 5,00,000/- (Rs. Five lakh only) on Shri Kh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the adjudication process at the primary level. 6. We have considered the contentions of Revenue and perused the facts on record. The appellants herein have filed these appeals against penalties imposed upon them. The proprietor of M/s Oriental Enterprises has inter alia admitted that there was a discrepancy in the transport documents relating to the supply of duty free goods to M/s Marvel Fashions. It is also established that the Manager of M/s Oriental Enterprises made incorrect entries in the records at the instance of its proprietor and in his statement he (the Manager) clearly admitted that he made incorrect entries. As has been the recorded by the primary adjudicating authority the statements of various persons and the verificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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