2009 (10) TMI 370

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..... Khan, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President].- Heard both sides. 2. Four appellants filed these appeals against a common impugned order. Learned Advocate for the appellants fairly submitted that the appellants are only challenging the penalties imposed on the appellants under the Customs Act. 3. The brief facts of the case are that M/s Irma Impex imported certai....

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....Sunil Dharewa who was actually conducting the business of the Importing Firm. Shri Pankaj Dugar was an associate of the Importing Firm. As per the statement of Shri Sunil Dharewa, all the imports were made through Shri Pankaj Dugar and Shri Dharewa only invented Rs.4.00 lakhs. A penalty of Rs.3.00 lakhs has also been imposed on the 4th appellant who is a CHA Firm, M/s Bad Organisation. 4. Conte....

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....e found misdeclared in respect of value and description and also found to be totally spurious/misbranded Therefore, the appellants are liable for penalties. 7. We find that in these cases, the penalties were imposed under Section 112 of the Customs Act for violation of the provisions of Customs Act read with other Acts and Rules. The goods imported by M/s. Irma Impex were found to be misdeclare....

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....d that they are liable for penalty equal to the penalty imposed on the Importing Firm, i.e., M/s. Inna Impex. Accordingly, the penalty imposed on Shri Dharewa and Shri Dugar is reduced to Rs.5.00 lakhs each. 8. In respect of the penalty imposed on the CHA Firm, we find that in para 74 of the impugned Order, the finding is that the brand names of the deodorants were declared in bill of entry, wh....