2002 (9) TMI 357

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..... Sharma, Member (T)]. - These two appeals have been filed one by M/s. Laser Recycling and the other by Shri Harish B. Tekwani against imposition of penalty of Rs. 5 lakhs each. 2. Briefly stated the facts of the case are that a consignment of imported material landed at Kandla Port. No Bill of Entry was filed by any one. Accordingly, a notice was issued to the persons whose name appeared ....

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....r supply of these goods, the question of imposition of any penalty on the appellants did not arise. Ld. Counsel submits that the appellants had nothing to do with the goods. It was, therefore, prayed that since there was no evidence to link the appellants with the alleged illegal import, therefore, the question of imposing any penalty on the appellants did not arise. 4. Ld. Counsel submits t....

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....hrust of the arguments of the Counsel was that the appellants cannot be treated as importers. In support of this contention he cited the case reported in 2001 (133) E.L.T. 32 (Bom.) and Pacific International Traders v. UOI - 2002 (142) E.L.T. 544 (Bom.). Ld. Counsel, therefore, submitted that no case is made out for imposition of penalty. He, therefore, prays that the orders imposing penalty on th....

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....ccepted the documents. Ld. DR, therefore, submitted that when the documents i.e. Bill of Lading and Invoices are examined in the light of the bank Manager's statement, it is clear that the goods were ordered by the appellant. Ld. DR, therefore, submits that looking to the value of the goods and the intent of the appellant to fraud the Govt. by declaring a lower value and mis-declaring the goods, t....