2014 (1) TMI 430

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....y/Appeal No. Appellants/Applicants Penalty imposed u/s 112(a) Penalty imposed u/s 114AA       (Rs.) (Rs.) 1. C/St/1206/12 C/239/12 M/s Rodex International 25,00,000/- - 2. C/St/1207/12 C/240/2012 Shri Dilip Ratilal Dhakan 25,00,000/- 25,00,000/- 3. C/St/1217/12 C/242/2012 Shri Sarav P. Suthar 1,00,000/- - 4. C/St/1218/12 C/243/2012 Shri Lilaram Arjandas Asudani 50,00,000/- 25,00,000/- 5. C/St/1219/12 C/244/2012 Shri Dipak Lilaram Asudani 10,00,000/- - 6. C/St/1319/12 C/275/2012 Shri Anand Dilip Mehta 1,00,000/- - The above said penalties have been imposed by the adjudicating authority on all these appellants on....

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....er operator and he had helped M/s Rodex International to make the entries in EDI, indicating the consignments which were imported and he had no knowledge of the goods being smuggled through the consignments. Hence, the imposition of penalty on him under Section 112(a) of the Customs Act, 1962 is improper. 4. Learned consultant, Shri N. K. Tiwari on behalf of S/Shri Lilaram Arjandas Asudani, Dipak Asudani and Sarav P. Suthar submits that the appellant, Shri Sarav Suthar was not concerned in any way by the import and there is nothing on record to show that he had interacted with the foreign supplier for smuggling or concealing of the memory cards in the refrigerators. It is his submission that penalty imposed by the adjudicating authority ....

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....nsideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding improper importation of memory cards concealed in the refrigerators. M/s Rodex International is an authorised unit under SEZ for trading activities and has been allowed to import goods for trading purpose and the said goods were used for concealing later on being cleared without proper declaration. The findings recorded by lower authorities, who came to the conclusion for imposing penalties as indicated herein above, needs to be gone into detail along with the law, which, in our view, can be done only at the time of final disposal of the appeals. In our view, the appellants herein have not made out prima fa....