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TMI Blog2023 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... viable owing to substantive compliance with the intent of the said notification - HELD THAT:- Imposition of penalties under section 112 of Customs Act, 1962 on persons is triggered by finding that, in relation to goods liable to confiscation under section 111 of Customs Act, 1962, acts of omission and commission have rendered such outcome. The role of individuals must, therefore, be subjected to scrutiny in relation to the facts that have rendered the goods liable for confiscation. Undoubtedly, on that the Tribunal is categorical. It appears that the factual matrix therein is inextricably enmeshed with the project implementation authority certificate and the relevance of that certificate to legal consequence of its validity has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Import), Mumbai-I which, while confiscating the goods under section 111(o) of Customs Act, 1962, had invoked section 28 of Customs Act, 1962 for recovery of duty foregone by recourse to notification no. 84/97-Cus dated 11th November 1997 on imports effected, vide bills of entry no. 480059/22.07.2004 and no. 931881/26.07.2004 filed by M/s Uhde India Ltd, for execution of project of M/s Rashtriya Chemicals Fertilizers Ltd. The principal plea of the appellants is that the Tribunal had, in appeal of both M/s Rashtriya Chemicals Fertilizers Ltd and M/s ICICI Bank Ltd, held that duty was not leviable owing to substantive compliance with the intent of the said notification. 2. In the circumstances, it would be appropriate to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the facts and circumstances, the redemption fine under section 125 of Customs Act, 1962 was reduced to zero and penalties set aside. However, as far as the present appellants are concerned, it was held that 4.44 Certain officers of Appellant 1 and Appellant 2 and the officers of Department of Economic Affairs have been charged for getting forged signatures on the Project Implementation Authority Certificate. Our order in respect of the Appellant 1 and Appellant 2, should not be treated as giving relief to them in their appeals, which as stated earlier were delinked from these appeals .. 4.45 In view of the above the appeals filed by the other co-noticees need to be considered separately on the basis of their roles played in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Anand T Kusre, Gen Manager-in-charge Technology Group and Mr Zarasp Irani, Manager. Shri Anand T Kusre was the person who forwarded the two certificates signed by their Executive Director, to the MOF under the cover of his letter dated 11.6.2004. This letter dated 11.6.2004 is one of the relied upon documents in the instant SCN. Instead of sending these letters directly to the MOF through post/courier he chose to forward it through a representative of RCF. He was aware that the Under Secretary(ADB), MOF, had informed him vide letter dated 5.7.2004 that MOF was not the appropriate LINE Ministry. Even then subsequently the two certificates were returned back to RCF for taking it back to MOF. This did not raise his suspicion as to how a Mini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, clearly responsible for his acts of commission and omission which have rendered the imported goods liable for confiscation making him liable for penal action u/s 112(a) of the Customs Act 1962. 6. It appears that the factual matrix therein is inextricably enmeshed with the project implementation authority certificate and the relevance of that certificate to legal consequence of its validity has been decided by the Tribunal in the appeals of M/s Rashtriya Chemicals Fertilizers Ltd and M/s ICICI Bank Ltd supra. There is, thus, material alteration of the narrative of the case and consequence. The roles of the appellants would need to be evaluated within the rubric of the altered narrative and it could well be that the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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