2000 (6) TMI 654

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....t assisted by S/Shri Hashmukh Kundalia : J.P. Khaitan, Sanjoy Banerjee : P. Mukherjee & P.K. Das, Advocates, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  All the three appeals are being disposed of by a common Order as they arise out of the same impugned Order. Vide the impugned Order, the Commissioner of Customs (Prev.). Wes....

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....d by the Officers. Thereafter, the show cause notices were issued and apart from confirming the demand of duty against the main importer company, the penalty of Rs. 5.00 lakhs (sic) was imposed on each of the captioned appellants. 3. We have heard the Advocates appearing for the appellants. No arguments have been advanced on the findings of the shortages in the warehoused goods by the Comm....

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.... after opening the same with the keys supplied by Shri Binode Kumar Goenka. Shri Sukumar Chanda, Customs Sircar had submitted that Customs Officers found a duplicate hand-made key which was brought from the Security at the gate at the instance of Shri Binode Kumar Goenka, Works Secretary. Though Shri Goenka, in his statement, admitted that as the keys including the key for the Customs Lock, were a....

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....he three persons were involved and were in the knowledge of the opening of the Customs Bonded Warehouses and Tanks with the duplicate keys and lifting the bonded goods without observing Customs formalities including payment of Customs Duties and the statements of the workers of the factory corroborate each other and as such, the appellants' stand that there is no independent corroboration is of no....