TaxTMI 
TaxTMI 
2004 (6) TMI 572
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....g on 18-3-2004, a request for adjournment was made on behalf of Shri Dilip Chandulal Shah. It was submitted that the appellant had injury on his leg and therefore, not able to travel to be present in the hearing. Since the case is very old and it has been specifically posted for hearing on 18-3-2004, adjournment request was rejected and the case was taken up. 2. A penalty of Rs. 2 lakhs has been imposed on Shri Dilip Chandulal Shah. The penalty is under Section 112 (a) of the Customs Act and the finding of the Commissioner is that Shri Shah is guilty of abetment The case related to evasion of customs duty on the import of dyes through mis-declaration of description, value and quantity. The imports were in the name of M/s. Varun Inte....
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....oint effort of several persons and Shri Shah had played a major role. He took us through the evidence on record and submitted that the penalty was fully justified. 4. We have perused the records and considered the submissions made by both the sides. The materials on record bring out that Shri Shah was involved in the importation from early stages. As pointed out in the adjudication order, invoice with false particulars of the dyes under import were received in the bank account arranged to be opened in IOB Branch by Shri Shah. He handed over such invoice to Shri Sood for filing along with the bill of entry. Thus, the vital document to facilitate the mis-declaration of the goods was arranged by him. These actions are not being denied ....
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....a at Hotel Madhuban to enquire whether the consignment covered by the B/E No. 3154, dated 7-6-1991 had already been cleared. - Similarly, Shri Raichura had conveyed Shri Shah's instructions about deputing a representative of the transporters to take delivery of the consignment. - Finally, it is Shri Raichura who was contacted by Shri Sood in the tape-recorded conversation about the case in question. In the defence put up on behalf of Shri Raichura, it was admitted that Shri Raichura and Jadeja had - - helped Shri Dilip Shah to smoothen the difference of opinion and mis-understanding between Shri Dilip Sha....
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....his official position to intervene on behalf of Shri Sood with the investigation of DRI authorities. From the above, it is obvious that even though Shri Raichura has not done directly the impugned acts of misdeclaration in the B/E, he has participated in the commission of the mis-declaration and has shown sufficient involvement in the importation to render him a person concerned with committing or omitting acts which rendered the goods liable to confiscation. It is thus, apparent that Shri Raichura is liable to penal consequences under Section 112(a) of the Customs Act, 1962. 6. We have perused the records and heard both the sides. The appellant has contested the order both on the ground of natural justice and merits. The grievan....