2019 (9) TMI 77

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..... and in the guise of nut and bolts, the appellant sought to export MOP for which licence is required and it was also found that during the investigation, all the documents were fake - In these circumstances, the goods were rightly held liable for confiscation. Penalty - HELD THAT:- Shri Rajnish Kansal is the main person who fabricated the documents and misdeclared the goods - the penalty of Shr .....

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..... ing bill. On examination of the container, the goods were found Muriate of Potash (MOP) which is restricted/prohibited item. Therefore, the goods were held liable for confiscation and penalty on both the appellants were imposed under Section 114 and 114 AA of the Act. Against the said order, the appellants are before me seeking reduction in the penalty imposed on them on the ground that the value .....

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..... i Rajnish Kansal and is not going to get any benefit from the act of Shri Rajnish Kansal, in that circumstances, the leniency is required for imposition of penalty under Section 114 of the Customs Act, 1962. Therefore, the penalty of ₹ 1,50,000/- is reduced to ₹ 50,000/-. 7. In these terms, the appeals are disposed. (Dictated pronounced in the Court) .....

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