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TMI Blog2017 (11) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... r omission of such an act shall be liable to penalty of specified quantum mentioned therein. In the present case, the evidences analyzed in the impugned order clearly bring out the role of each one of the appellant in the importation of impugned consignments which is rightly held to be liable for confiscation - While the appellants roles in the case were established, considering the fact that there is no evidence that they have gained substantially through these impugned acts/omissions, we find it fit and proper to reduce the penalty to ₹ 5 lakhs each on the appellants. Appeal allowed in part. - Customs Appeals No.50263, 50415-50416 of 2017 - C/A/57102-57104/2017-CU[DB] - Dated:- 11-10-2017 - Shri S.K. Mohanty, Member (Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deepak Sharma in his unlawful and fraudulent work and made his task of cheating and evasion of customs duty easy in greed of money. Mr. Vikas Yadav also paid Customs Duty for past three consignments imported by Mr. Deepak Sharma which is admitted by him vide his statement dated 01/08/2014 recorded under Section 108 of the Customs Act, 1962. He did not merely introduce Mr. Deepak Sharma to Mr. Ravinder Singh rather he actively associated in all the clearances to be made on fraudulently forged documents. Mr. Anil Arora, Director of M/s Bharat Medical Devices Pvt. Ltd. while tendering his voluntarily statement dated 27/08/2014 under Section 108 of the Customs Act, 1962 also doubted Mr. Vikas Yadav s involvement in the matter of forging, cheati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., New Delhi without conducting necessary verification of antecedent of the importer and particulars mentioned in KYC. He did not follow the procedure as laid down in CBLR an dnot used due diligence in getting clearance of mis-declared goods. Thus he is also found to have assisted/associated with Mr. Deepak Sharma in submission of false documents and getting clearance of mis-declared goods with intention to evade of Customs duty and rendered himself for penal action under Section 112 (a) of the Customs Act, 1962. Citations quoted by Mr. Vikas Yadav in his written submissions on the question of imposition of penalty upon him are not relevant in the instant case once his active involvement is proved, hence are not discussed further. 43. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at he is involved in the duty evasion. 4. All the appellants submitted that the provision of Section 112 (a) will not apply to their case. When the bill of entry was filed by the CHA based on the particulars provided by the representative of the importer, the appellants cannot be held liable for any act or omission which will render the goods liable for confiscation. The charge of abetting any offence is not established as the appellants did not do or omit to do anything with the prior knowledge. The learned Counsel also submitted that even otherwise a penalty of ₹ 10 lakhs imposed on the appellants is highly excessive and not commensurate with offence, if any. A penalty can be imposed only for failure to perform a statutory obliga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imposition of penalties on the appellants. 7. We have heard both the sides and perused the appeal records. We note that in the present case, the name of M/s Bharat Medical Devices Pvt. Ltd., New Delhi has been improperly used by other persons in order to import high value consignments, which were grossly mis-declared in description and value. Detailed investigations were carried out by the Revenue to bring out the role of multiple persons in such illegal import. We also note that all the appellants in the present appeal had definite role. The role of all connected persons had been brought out in their statements given before the Customs officers. Shri Vikas Yadav categorically stated that he provided the invoice, airway bill, GATT a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of M/s Bharat Medical Devices Pvt. Ltd., New Delhi without conducting any necessary verification about the importer or the documents. He is associated with Shri Deepak Sharma in submitting the false document and getting the clearance of mis-declared goods. 10. A careful consideration of the narration recorded in the impugned order clearly brings out the role of each one of the appellant in the mis-declaration and improper import of the impugned goods in the name of M/s Bharat Medical Devices Pvt. Ltd. who upon investigation were established to be not connected to the import at all. We note that the appellants contested the penalty imposed on them in terms of Section 112 (a). Section 112 (a) states that any person who, in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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