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TMI Blog2017 (1) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... Vishnu Packaging against five bills of entries with the declared value of ? 29921856 (@ US $ 800 PMT) was partly terminated following the applications before the Settlement Commission made by four out of five notices. The Settlement Commission confirmed the duty and interest computed in the show cause notice and limited the penalty to the importer. The appellant was unable to seek the intervention of the Settlement Commission as he was not connected, contractually by ownership, with the importing firm. Consequently, proceedings against the appellant continued leading to imposition of penalty. 2. The adjudicating authority found: "12. The Director/owners of the firm M/s Vishnu Packaging and Mukesh Garg, proprietor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed to be abated. The adjudicating authority did not accept this plea in view of different decision of the Tribunal in K I International Ltd v. Commissioner of Customs, Chennai [2012 (282) ELT 67 (Tri.-Chennai)]. 4. The appellant reiterates the decision of the Tribunal in re SK Columbowala (supra) as well as subsequent decisions of the Tribunal appear to have followed after noticing the decision in re KI International (supra), viz., i. Virender Bansal v. Commissioner of Customs (ICD), New Delhi [2015 (317) ELT 796 (Tri.-Del.); ii. Radiant Silk Mills (P) Ltd. v. Commissioner of Customs & Central Excise, Jaipur [2013 (288) ELT 311 (Tri.-Del.) iii. Commissioner of Central Excise, Raipur v. Abir Steel Rolling Mills [2013 (296) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices furnished by the supplier to support the declaration was facilitated by the appellant. 7. The appellant had, before the original authority, even questioned the applicability of the Customs Act, 1962 to an individual who is based outside the country on which the adjudicating authority finds: "13 ... .... ... ...In most cases of such undervaluation, it is seen that an Indian National is stationed abroad who has attained NRI status to facilitate such fraudulent activities while based abroad for helping evasion of applicable customs duties. In this case also, it is thus seen that the case laws cited by Noticee are not applicable to the facts of the case. Hence, the plea of the Noticee that he being an NRI whose actions aros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... landed in India are to be made available by or on behalf of the importer for any verification to ascertain the conformity of the declaration under section 46 of the Customs Act, 1962. The responsibility and obligation of the persons concerned in relation to clearance of the goods commences with the filing of the bill of entry under section 46. All the transaction preceding such filing would fall outside the ambit of any obligation under the Customs Act, 1962. Further, the obligations and the penalties, if any, adjudged for contravention of the obligations will revolve exclusively around the contents of the bill of entry or in relation to production of the goods for completion of the assessment. 10. The appellant is situa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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