2000 (7) TMI 708

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....ndent. [Order]. - This appeal is directed against the Order No. 03/98, dated 31-12-1997 of the Commissioner of Customs (P), West Bengal. The Commissioner has passed the following order : "ORDER 1. I order for absolute confiscation of the goods under seizure under Section 111 (d) of the Customs Act, 1962. 2. I also impose a personal penalty of Rs. 5,00,000/- (rupees five la....

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....totally illegal and unjust in the facts of the case. The appellant had no knowledge about the importation of the goods and had neither ordered the goods or paid for the same. The Customs Authorities have also not obtained or produced any evidence to substantiate the charge that he had imported the goods. The only thread linking him to the goods is that the Bill of Lading was in the name of M/s. Ev....

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.... document which indicates the particular of the importer and the very fact that the Bill of Lading for the goods named M/s. Evergreen International, the firm owned by the appellant clearly showed that the import was by the appellant. He submitted that the imposition of penalty was justified. 5. I have perused the record and have considered the submissions made by both sides. Penalty has be....

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....it. The finding of the Commissioner about involvement of the appellant is as under : "As such I find that Sri Viswanath Dewra is involved in this illegal importation, has shown complete ignorance with an intention to escape from further penal proceedings against him. So his involvement in this case can not be ruled out and accordingly, he is also liable for penal action under the provisions of ....