2011 (6) TMI 508

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....s. He has further imposed penalty of Rs. 40 lakhs on the said appellant in terms of provisions of Section 112(a) of the Customs Act, 1962. In addition penalty of Rs. 5 lakhs each stand imposed on the other two appellants under Section 112(b) of the Customs Act, 1962. The adjudicating authority has also imposed penalty of Rs. 1 lakh each on all the appellants under Section 114AA of the Customs Act, 1962. 2. Heard learned advocate, Shri Sudhir Malhotra appearing for the appellants and Shri Amrish Jain, learned SDR appearing for the Revenue. 3. As per facts on record M/s. Hindustan Steel Industries imported electric bicycles classifiable under Heading 87119091 at ICD, Kanpur. The said import was declared to be in CKD condition.....

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.... from ARAI, Pune. It was alleged in the notice that the documents placed on record by the appellant only show that they had approached ARAI, Pune for certain clarifications, enquiries regarding formalities to be observed for seeking certificate of compliance from them and no application stands made by the importer. It was also observed that prior to the present import, the appellants had earlier imported the same goods at ICD Patparganj and an offer was made to them to get the sample goods cleared so as to obtain a certificate from ARAI, Pune. The appellants have not placed any such certificate on record even in respect of those bicycles. 6. The said show cause notice stands culminated into an order passed by the Commissioner vide w....