2011 (1) TMI 1081

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....he Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the impugned order whereby the penalty of Rs. 1.00 Lakh was imposed under Section 112 of Customs Act. The contention of appellant is that the present impugned order is passed in pursuance to the remand order passed by the Tribunal. In the earlier adjudication order a pen....

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....ich was increased to Rs. 1.00 lakh in the remand proceeding. Further we find that as per the provisions of Section 112 of Customs Act, a person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111 of the Act or abets the doing or omission of such an act, or who acquires possession of or is in any way conce....

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.... he intentionally violated his undertaking before Hon'ble CEGAT. So, I am of the opinion that Sri Vijay Kumar Prahladka is the mastermind behind the purported claims for seized goods of foreign origin with the intention of wrongful gains, and played the role of claimant in disguise. So, I find him liable for penal actions under Section 112 of Customs Act, 1962. I impose a penalty of Rs. 1,00,00....