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TMI Blog2017 (9) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... g the high sea sale agreement showing M/s ACI Oils (P) Ltd. as High sea sales buyer. Cleared the imported goods on concessional rate of duty. It was found that JVL diverted the imported goods in the open market in violation of the conditions of the exemption notification M/s JVL and its directors settled the matter before the Ld. Settlement Commission, Kolkata on payment of duty, interest & penalty. By the impugned order, the Commissioner of Customs (Port) imposed penalties of Rs. 5,00,000/- and Rs. 2,00,000/- on M/s A. C. I. Oils Pvt. Ltd. and M/s Soma Clearing Agents Pvt. Ltd. respectively, the appellants herein under Section 112 (a) & under Section 112 (b) of the Customs Act,1962. 2. Heard both sides and perused the appeal records. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed IEC No, which nullified its status as importer. Further investigation has proved that ACI was not at all registered with Central Excise Authority in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 and hence they did not qualify for the concessional duty benefit under SL No. 30(A) of the notification No. 21/2002 Cus dated 01.03.2012, as sought to be availed in the import of the goods vide the bills of entry in question. Further, admission of liability of payment of the demanded duty, made by M/s JVL (noticee No. 1) before the Settlement Commission, clearly implies that the M/s ACI (Noticee No. 9) too had direct involvement in the impugned import in question. 21.2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice No. 10, had failed to discharge their responsibility properly legally in dealing with the subject goods which they knew were liable for confiscation under Section 11 1 (d), 111 (m) and 111(o) of the Customs Act, 1962 and therefore the CHA for their omission and commission are liable for penal action under section 112 (a) and 112 (b) of the Customs Act, 1962 as proposed in the show cause notice. " 4. The Ld. Counsel appearing on behalf of the appellant submitted that the appellant had no knowledge of the alleged evasion of duty. The Ld. Counsel submitted compilation of the case laws. In the case of Kinship Agency Pvt. Ltd Vs Commissioner of Customs (Import) Nhava-sheva by FO No. A-855-28/16/SMB dated 21.01.2016 as relied upon by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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