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TMI Blog2016 (4) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri K. Poddar, DR ORDER PER ARCHANA WADHWA: The challenge in the present appeal is only to penalty of Rs. 8,50,000/- imposed by the Adjudicating Authority in terms of the provisions of Section 112 (a) and 114 AA of the Customs Act, 1962. 2. After hearing both the sides and going through the impugned order, we find that one M/s. Western Impex imported Measuring Tapes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, was issued to the present appellant proposing to impose penalty upon him along with the enhancing of the declared value by M/s.Western Impex and confiscating the goods and imposing penalties upon M/s. Western Impex. The show cause notice culminated into the present impugned order passed by the Commissioner. 5. Ld. Advocate drawing our attention to the operative part of the impugned order subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revenue, an option to redeem the goods stands given to M/s. Western Impex, duties stand paid along with payment of fine and penalties stand accepted by the Revenue. He submits that in such a scenario, the present appellant cannot be held to be the importer of the goods so as to invoke the penal provisions against him. He also submits that the charge of abatement, if any, is not proved by pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has to be held as abettor in mis-declaring of value by the importer, M/s. Western Impex. 7. On going through the impugned order as also after appreciating the submissions made by both the sides, we find that there is no dispute about the fact that M/s. Western Impex being an actual importer, in terms of the definition of Importer as per the provisions of Section 2 (26) of the Customs Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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