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TMI Blog2024 (6) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ration for having claimed the imported goods to be electrical and control switches instead of modems and it was alleged that the appellant-company had afforded a cover for the supply of purportedly finished modems to the customers. Thus, it would appear that the submission of Learned Counsel that the impugned order is deficient in details from which it could reasonably be concluded that penalty under section 112 was liable to be invoked. It is also correct that the stipulations for imposing penalty under section 112(a) and 112(b) are mutually exclusive requiring a detailed finding on the role of any person on whom penalty was to be imposed. In the absence of such finding, it is not appropriate to determine whether the empowerment to impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was construed by the appellant as including theirs too; curious, as that order, while referring to the several appeals including that of the appellant and recording in the note of proceedings of submission of Learned Authorised Representative incorporated therein that present appellant was unrepresented then, did not, for some reason or other, purport to render a decision in the appeal of theirs. 2. Yet, the appellant herein preferred an application under section 129B(2) of Customs Act, 1962 for being heard afresh in circumstances of ex parte decision that was taken without notice of hearing to them or even considering their grounds of appeal at the least. Not unnaturally, that application was rejected and the appellant herein carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situations in which section 112(a) and section 112(b) were to be invoked. Reliance was placed by him on the decision of Hon ble Supreme Court in Gajanan Visheshwar Birjur v. Union of India [1994 (72) ELT 788(SC)], in Metro Enterprises v. Commissioner of Central Excise, Thane-II [2014 (311) ELT 785 (Tri. - Mumbai)], in Amrit Foods v. Commissioner of Central Excise, UP [2005 (190) ELT 433 (SC)] and the decisions of Hon ble High Court of Bombay in Commissioner of Central Excise Customs v. Nakoda Textile Industries Ltd [2009 (240) ELT 199 (Bom.)] and of the Hon ble High Court of Punjab and Haryana in Commissioner of Central Excise, Jalandhar v. Max GB Ltd [2008 (221) ELT 491 (P H)]. It was further contended by him that penalty could not be impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble High Court of Bombay in Kellogg India Pvt Ltd v. Union of India [2006 (193) ELT 385 (Bom.)], in Johnson Johnson Ltd v. Dy Chief Controller of Imports Exports [2003 (154) ELT 370 (Bom)], and in Kalpena Industries Ltd v. The Union of India [2018-TIOL-397-HC-MUM-CUS] as well as of the Hon ble High Court of Delhi in Basudev Garg v. Commissioner of Customs [2013 (294) ELT 353 (Del.)], of the Hon ble High Court of Allahabad in Commissioner of Central Excise v. Kurele Pan Products Pvt Ltd [2014 (307) ELT 42 (All)] and of the Hon ble Supreme Court in Swadeshi Polytex Ltd v. Collector of Central Excise, Meerut [2000 (122) ELT 641 (SC)] and in Bareilly Electricity Supply Co Ltd v. The Workmen Ors [(1971) 2 SCC 617]. 6. On perusal of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of all taxes, Sales Tax, Excise duty etc. xxxxx 33. In view of the matter, it appeared that 550 pcs. of different types of Modems were imported by M/s. Hindustan Engg. Corprn., a JPM company, under various bills of entry, during the period w.e.f. 4.11.87 to 22.1.88. the said modems were then sold to M/s. Philips India on 4.11.87, 10.12,87, 7.1.88 22.1.88 by M/s. Dipali Electronics Pvt. Ltd., another JPM company. While importing the said Modems, M/s. HEC misdeclared the description and value of goods with intent to evade Customs duties, to the tune of Rs. 1,26,27,674.80 (say Rs. 1,26,27,675/-) as per chart enclosed to the show cause notice. leading to a summary finding thus 35. M/s. Hindustan Engg. Corpn., Bombay, M/s. Dipali Electronics Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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