9911796707
TMI Blog2017 (12) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... anty, Member ( Judicial ) Ms. Prab Jyoti, (Advocate) for the Appellant Mr. U. Sengraj, DR for the Respondent ORDER Per S. K. Mohanty These appeals are directed against the impugned orders dated 10.03.2015 and 24.06.2015 passed by the Commissioner of Customs (Appeals), New Delhi. Imposition of penalties under Section 112 (a) of the Customs Act, 1962 on the appellants is the subject matter of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized, on the reasonable belief that the same were liable for confiscation. Accordingly, the Panchnama was drawn on the spot. On the basis of investigation, the Department preceded for confiscation of the goods and for imposition of penalties on various persons, including the appellants herein. The SCN's issued in this regard, were adjudicated vide order dated 27.02.2014, holding that Sh. Lovelee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to take the delivery order from the appellants. Thus, she submitted that the whole case booked by the Department is based on assumption and presumption, and accordingly imposition of penalties cannot be sustained against the appellants. The ld. Advocate also submitted that the consignments remains unclaimed with the Department and thus, charges of attempt to mis-declare the goods cannot be lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eleen Sawhney is the real importer of the impugned goods and accordingly, confiscation of such goods and imposition of penalties on the appellants are justified. 5. Heard both sides and perused the records. 6. It is an admitted fact on record that the consignment in question were lying unclaimed with the Customs Department and that nobody came forward to clear the goods from the customs Custody. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
