2011 (1) TMI 978

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....uthorised Representative(JDR) for the Respondent (s) Per Shri S.S.Kang. 1. Heard both sides. 2. The Appeal of  M/s.Parnami Sales Corporation is taken for hearing in pursuance to the order dated 24.08.2010 passed by Hon'ble Calcutta High Court. 3. The Appeal filed by Shri Sanjay Daga is against the same impugned order whereby penalty is imposed under Customs Act therefore in view of the order passed by Hon'ble High Court the Appeal of Shri Sanjay Daga is taken up after weaving the predeposit of penalties. 4. Briefly stated the facts of the case are that a consignment of 'Pentaerythritol 95% Min.' was intercepted by the revenue authorities and during investigation it was found that the goods were imported from China a....

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..... Shri Sanjay Daga appears to be the actual importer but used the import-export code of M/s.Parnami Sales Corporation and earlier to the import in question the Appellants made import of one consignment in the same manner. In the Show Cause Notice the allegation is that Appellant violated the provisions of section 7 of Foreign Trade (Development & Regulation) Act, 1992 read with Rule 12 & 14 of Foreign Trade (Regulation) Rules, 1993 and Section 2 of Customs Act  read  with Section 11 and Section 11D of the Customs Act. The adjudicating authority confiscated the goods in question and also held that goods in respect of the earlier imported are also liable for confiscation and allowed the same on payment of redemption fine of Rs.20,00....

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.... Mohan Pandey is not denying the import. The penalty is imposed on the ground that Shri Sanjay Daga has negotiated with the exporter and he has also given some financial help to the importer which is a normal business practice. It is also submitted that M/s.Parnami Sales Corporation authorized the Appellant to submit the documents for clearance of goods and to act on behalf of the importer and this authority letter was produced before the adjudicating authority. Hence the Appellants are not liable for any penalty. 7. Contention of Revenue is that as per the provisions of Section 7 of the of section 7 of Foreign Trade (Development & Regulation) Act, 1992 no person is entitled to make import except under the import-export code number gran....