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TMI Blog2020 (1) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty under Section 112(a) of the Act while setting aside the penalty under Section 114AA of the Act. The activity of the import of the prohibited goods by covering them with the help of some goods, which are declared and permitted under law, reflected the lack of bonafides on the part of the appellant and the three authorities have concurrently found against the appellant that there were imports made by the Assessee contrary to law. We cannot re-examine the findings of facts at this stage under Section 130 of the Act and as far as the question of penalty is concerned as stated above, the reduction of penalty under Section 112(a) of the Act from ₹ 10,00,000/- was rather a lenient approach taken by the Tribunal and the same d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at after this point, the remaining works were handled by Shri Suresh, who was the proprietor of Shri Swasthik Enterprises a freight forwarding agent; that he had never met Shri Dilli Babu; that he did not know about the concealment of cigarettes etc., and that he had never attended the examination and that Mr.Suresh was taking care of these affairs. 5.2. It is also seen from para-11 of SCN, where statement of Shri Suresh has been summarized, the said person also has deposed that Bills of Entry of Sri Sai Enterprises were filled by him only online in the premises of the appellants and that whenever Shri R.Nagasundaram was not available, he used to sign annexures himself. Shri Suresh also confirmed that he used to attend ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en unjudicious and preemptory in imposition of the impugned penalty under Section 114AA, since, unless it is proved that the person to be penalized, has knowingly or intentionally implicated himself in use of false and incorrect materials, there can be no justification for penalty under that section. This requirement has not been satisfactorily met either in the notice or in the impugned order and hence I do not have any hesitation in setting aside the same. 6. However coming to penalty under Section 112(a) ibid, notwithstanding the many protestations of the appellant, in an exercise involving import spanning 20 consignments, appellant as CHA cannot claim that they had no inkling of what was going on. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned counsel for the revenue Mr.S.Rajasekar, however supported the impugned order and submits that the appeal deserves to be dismissed. 4. The relevant provisions of the Act are quoted below for ready reference. SECTION 112. Penalty for improper importation of goods, etc. Any person, - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or (b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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