2013 (10) TMI 854

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....te moving stay application No. 4247/2012 in customs appeal No. C/3340/2012 submits that this appellant allowed M/s. Surana Exim Pvt. Ltd. to import old and used printing machine to India for a very scanty remuneration. Therefore, levy of penalty of Rs. 6,10,000/- on M/s. Chetali Printing Press was unwarranted. Similarly, duty of Rs. 6,06,328/- and redemption fine of Rs. 5 lakhs are not recoverable....

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....re the beneficiary of import using the name of M/s. Chetali Printing Press. The CHA Shri Mahinder Pal Singh also brought out in his statement that Shri Manoj Jain was master mind of import. This comes out from Para 32 & 33 of adjudication order. There was mis-declaration and undervaluation of import made in the name of Chetali Printing Press. In para 34 of the order role of Manoj Jain and Ajit Jai....