TaxTMI 
TaxTMI 
2012 (5) TMI 493
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....ing out of the order-in-original dated 30-9-2005 has been dismissed. By that order-in-original, the appellant was imposed with penalty of Rs. 20 lacs under Section 114 of the Customs Act. Before inflicting this penalty, a show-cause notice dated 30-12-2003 was issued to him in respect of such an export effected by M/s. Unicorn Industries, G-22/IA, Rajouri Garden, New Delhi and certain acts of commission and omission were imputed against the appellant as well. The aforesaid penalty has been sustained by the impugned order. 2. In this appeal, the challenge to the order of the Tribunal is on the ground that though the Tribunal has specifically taken note of the statements made by the appellant in para 28 of the impugned order but the s....
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....ction 114 being present, the appellant is not liable to penalty." It is clear from the above that; (i) His statement recorded on 15-10-2001 was under force and coercion as well as physical torture which was specifically retracted on 16-10-2001 and, therefore, there was nothing to implicate the appellant of the charges leveled against him. (ii) The appellant was merely engaged in issuance of airway bills through M/s. Bedi & Co. and had booked space through cargo IATA and had not abetted the commitment of offence alleged against exporters. (iii) He was not a CHA and never acted as such. (iv) He was never involved in examination, processing of documents of e....
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....ct that all these firms were controlled by Shri Tejwant Singh who was the proprietor of M/s. Unicon Industries and the appellant was the neighbor of Shri Tejwant Singh. He had further admitted that not only he had issued airway bills, he was also looking after the customs examination of the Export Cargo relating to the aforesaid six firms. He even named one Custom Officer, namely, Inspector Shri Rajeev Kumar Sharma who was witness to all the examination of Cargo. In this statement, he further admitted an irregular/illegal manner in which the cargos were cleared. He specifically admitted that under the instructions of Shri Tajwant Singh, he was writing the shipping bills to read as "Fixation of DBK in terms of Circular No. 68/97-Cus., dated ....
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....ent was recorded, the appellant had stopped appearing. The Department had filed a complaint against him in the Court of learned ACMM, Patiala House but he did not respond to various summons issued against him and did not appear to give evidence. Therefore, non-bailable warrants were issued against him and he was declared proclaimed offender. However, the appellant has now started appearing in those proceedings. 9. On the basis of the aforesaid discussions, which specifically concern the appellant and other material evidence on record, the Tribunal recorded its finding in paras 75 & 76 in the following manner; "75. Factual matrix depicted and relevant as well as material facts and evidence noticed hereinbefore having given ri....
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....ence of their bona fide. Series of acts of appellant and chain of evidence gathered by investigation proved ill intent and close association of exporters with the abettors. No circumstantial or direct evidence was led to show that the investigation was perverse. Consequence of follow up enquiry and substantial as well as material and relevant evidence were very well available on record speaking against the appellant to level charge against them through Show Cause Notice. Weighty and credential evidence available on record were sufficient enough to hold all acts of the appellants to be detrimental to the interest of Revenue. Adjudication does not appear to have suffered from any of the legal infirmities and cannot be faulted." 10. It....