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TMI Blog2016 (10) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 112(b) gets attracted in this case - M/s. Dixons Cargo and Consolidators Pvt. Ltd. and Shri R. Venkatesh are correctly penalized under the provisions of Customs Act, 1962. As regards the appeals filed by Tony Fernandez and Shri Chandrakant Nagesh Hegde, we do not find any merits in the appeals filed by them, accordingly we reject their appeals and uphold the impugned order which imposes penalties on them. Their appeals are rejected. Appeal disposed off. - C/52-53 & 97-98/2006-Mum - Final Order Nos. A/93235-93242/2016-WZB/CB - Dated:- 21-10-2016 - Shri M.V. Ravindran, Member (J) and Raju, Member (T) Shri T. Vishwanathan, Advocate, for the Appellant. Shri M.K. Sarangi, Joint Commissioner (AR), for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mping duty. 5. Learned Counsel would draw our attention to the impugned orders and other documents. He would submit that the adjudicating authority has erred in imposing penalties on them as the provisions of Section 9A of the Customs Tariff Act, 1975 did not contain provisions for imposition of penalties for evasion of anti-dumping duty. He would submit that such penal provisions were incorporated from July 2004 and the explanation to the validation proceedings clearly indicates that no penalty can be imposed when originally no penalty is imposable. He relied upon the judgment of the Tribunal (LB) in the case of Chemo Pulp Tissues - 2000 (119) E.L.T. 715 (Tri-LB). For the said proposition he relies on the decision of the Hon ble High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an agent M/s. Tri-link Logistics are in the same footing as of such Tri-link Logistics, who are their principals and hence, the actions of the appellant, M/s. Dixons Cargo and Consolidators Pvt. Ltd. are liable for penal provisions as they did not produce proper documents before the lower authorities. We are of the view that provisions of Section 112(b) gets attracted in this case. Accordingly, we hold that M/s. Dixons Cargo and Consolidators Pvt. Ltd. and Shri R. Venkatesh are correctly penalized under the provisions of Customs Act, 1962. At the same time, we find that the penalties imposed on them seems to be excessive and needs to be reduced and we do so. Penalty imposed on M/s. Dixons Cargo and Consolidators Pvt. Ltd. is reduced to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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