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TMI Blog2022 (6) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... y under both the sections - the penalty imposed on the appellant needs to be reduced and the same is reduced to Rs.50,000/- under Section 112(b) of the Customs Act, 1962. The appeal is partly allowed. - Customs Appeal No. 530 of 2012 - A/85385/2022 - Dated:- 4-3-2022 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND MR. P. DINESHA, MEMBER (JUDICIAL) Shri Ashok Singh, Advocate, for the Appellant Shri Manoj Kumar, Deputy Commissioner, Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. 25 to 28/Mumbai III/2012 dated 19.03.2012 of the Commissioner of Customs (Appeals), Mumbai-III. By the impugned order, the Commissioner (Appeals) has disposed of appeals by four appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd by volumetric measurement as the said tug was also not calibrated. The said tug was found to contain HSD 52.839 Kilo Litres valued at Rs. 15,85,170/- (at the rate of Rs. 30/- per litre) as per the survey report dated 20.02.2009 of M/s J.B. Boda. Whereas M/s Esvee Associates valued the tug at Rs. 15,00,000/ 5. Further the surveyor sounded all the 05 tanks of the tug M.T.Sarsar by steel measuring tape and ascertained the quantity on board by volumetric measurement as the said tug was not calibrated. The tug was examined and found to contain HSD 23.619 Kilo Litres valued at Rs. 7,08,570/- (at the rate of Rs. 30/- per litre) as per the survey report dated 20.02.2009 of M/s J.B. Boda. Whereas M/s Esvee Associates valued the tug at Rs. 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (e) Penalty under section 112 (a) and (b) of Customs Act, 1962 should not be imposed on Mr. Samad Ismail Deshmukh, Mr. Ganesh Maharudra Desai and Mr. Dadashaseb Bhanudas Pawar owner of the tugs M.T. Baaz, M.T. Mansi M.T. Sarsar respectively and Shri Alauddin Biswas and Shri Iqbal Mohd. and/or any other person(s) concerned with the said goods i.e. HSD for their act or omission and commission in relation to the seized smuggled goods and which was being cleared without payment of Customs duty. 2.3 The show cause notice was adjudicated against the appellant as per the order-in-original referred in para 1 above and upheld by the Commissioner (Appeals). 2.4 Aggrieved, the appellant has filed this appeal. 3.1 We have heard Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Act, 1962. 3.3 In para 57 again, the Additional Commissioner has recorded as follows:- 57. The persons in charge of the conveyance at the time Iqbal Mohd. Mugal, tandel and Shri Samad Ismail Deshmukh (owner) had full knowledge and connived with each other to use the tugs M.T. Baaz to load and transport the smuggled HSD. The owner of M.T. Mansi Shri Ganesh Maharudra Desai has full knowledge of smuggling of diesel and used M.T. Mansi to load and transport of the smuggled HSD . The person in-charge of M.T. Sarsar Alauddin Biswas and owner Dadasaheb Bhanudas Pawar had full knowledge and connived with each other to use the tug M.T. Sarsar to load and transport the smuggled HSD. All the tugs were specially altered and fitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-original reproduced below show that there was no direct involvement of the appellant, but this tug was being used for carriage of the smuggled HSD. 18. During the course of the above statement Shri Ganesh Maharudra Desai was taken to the berthing wharf near Rummaging Office, where tug Mansi laden with diesel was berthed and he was shown the tug Mansi. On seeing the tug Mansi he confirmed Mansi' is written on the said tug and that the name Lion Heart is not in the tug. 19. On 05.03.2009 further statement of Shri Ganesh Maharudra Desai was recorded under section 108 of Customs Act, 1962. He was shown Pass No. 02/09 11 200 valid from 09.11.2008 to 10.06.2009 issued by Belapur Customs, bearing tug's name as Mansi, owner' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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