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TMI Blog2018 (2) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Penalty on Mehaboob Khan has been imposed on the basis of transaction between Shri N.A. Jayaram and Shri Mehaboob Khan - Held that: - Revenue has no positive evidence against the Mehaboob Khan therefore penalty against Shri Mehaboob Khan is set aside - penalty set aside. Penalty on N.J. Shyla - allegation against Smt N.J. Shyla is that he has taken godown on rent in which MOP was stored by Shri N.A. Jayaram - Held that: - The fact of storage by N.A. Jayaram has not been disputed and it is a case of smuggling of MOP therefore the penalty on Shri N.A. Jayaram is imposed - quantum of penalty reduced. Penalty on Rajesh Balar - allegation against Shri Rajesh Balar is that he has provided details of overseas buyer and also provided te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri N.A. Jayaram has issued the invoices but the contention of the appellant is that they have not issued for Bangalore but issued invoice from Sakaleshpur. Therefore, penalty on them is not imposable as they were not involved in the activity of selling of MOP. It is further submitted that no statement of the appellant was recorded and the said allegation is based on the statement made by the dealers. I have gone through the records of the case. On the basis of record and it is admitted by the appellant that they have issued invoice from Sakaleshapur as the invoice in question has been issued by the appellant in the case of MOP in the guise of Bentonite Powder and without detection of DRI the said activity of the appellant could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri N.A. Jayaram. The fact of storage by N.A. Jayaram has not been disputed and it is a case of smuggling of MOP therefore the penalty on Shri N.A. Jayaram is imposed. Accordingly penalty on Smt N.J. Shyla is confirmed. Considering the fact that penalty imposed on Smt N.J. Shyla is on higher side therefore the same is reduced from ₹ 100,000/- (Rupees One Lakh only) to ₹ 50,000/- (Rupees Fifty Thousand only) under Section 114(i) of the Customs Act, 1962. (d) Rajesh Balar The allegation against Shri Rajesh Balar is that he has provided details of overseas buyer and also provided test reports of Bentonite Powder of M/s. SGS India Pvt. Ltd. Chennai. Based on those documents and undue information Shri Rajesh Balar had b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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