2010 (1) TMI 1021

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....llant. Shri S.S. Katiyar, SDR, for the Respondent. ORDER M/s. Ubique Alloys Pvt. Ltd. and the Director Shri Prakash M. Jain are in appeal against the order wherein penalty of Rs. 5 lakhs each have been imposed on them. In this case some steel pipes were sent by a Chinese exporter in the name of M/s. Ubique Alloys Pvt. Ltd. and subsequently bill of entry were filed by M/s. Keystone Inc. fo....

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....scription of stainless steel pipes, indulged in undervaluation of goods and also obtained manipulated amended bills of lading resulting in evasion of Customs duty. It was submitted that merely because he had issued NOC, penalty could not imposed. 4. The learned DR on the other hand submits that as observed by the Commissioner in his order, the appellants in this case allowed use of the company ....