2004 (6) TMI 381

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....cates, for the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  These stay applications arose out of the order of the Commissioner of Customs, Mumbai. 2. The facts are that M/s. Wipro GE Medical Systems imported computerised tomography scanner parts. The department alleges that the appellants misdeclared the goods as parts o....

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...., Shri Chean Vora and Shri S. Nandkumar settled the dispute with the Settlement Commission. 3. The two applicants before us are the CHA Company and its General Manager who handled the consignments imported by the above said company. A penalty of Rs. 5 lakhs was imposed on M/s. MSAS previously known as Excel India, under Section 112(a)(ii) of the Customs Act and a penalty of Rs. 2 lakhs on ....

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....ner imposed penalties on the CHA Company and its General Manager on the ground that the General Manager had received certain messages from the supplier and in response he directed the supplier to describe the goods in a particular manner, which resulted in misdeclaration. He dealt with this aspect in paragraph 47 of his order. We have perused the impugned order. We find that the importer himself a....