2014 (11) TMI 786

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....AZHAR WARSI, ADVOCATE AND SHRI ARUN GOYAL, ADVOCATE FOR THE RESPONDENT : SHRI S.P.PAL, A.R. (APPRAISER) AND SH.S.CHAKRABORTY, AR (DY. COMMISSIONER) ORDER Per Dr. D.M. Misra; Heard both sides and perused the records. 2. These two Applications are filed seeking waiver of predeposit of penalty of Rs. 6.00 lakh and Rs. 1.00 lakh respectively on Shri V.Z. Kapmawia and Shri Ashok Kumar Agarwala, P....

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....er on, he stated that order for supply of red sanders wood logs was placed and an advance was paid to Shri Umesh Singh from his and his wife's earnings from pension. Again he stated that no one placed order for supply of red sanders wood logs and he did not have any registered firm or shop to deal in red sanders wood. He again produced a photocopy of a Power of Attorney to receive, sign and de....

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....a was knowingly and intentionally involved himself in bringing the entire consignment of red sanders wood logs, MOP fertilizer and chewing tobacco into Mizoram, through various states without transit permit as well as by mis-declaration at the check-gates for smuggling to Myanmar. I therefore find Shri V.Z. Kapmawia liable to penalty under Section 114 of the Customs Act, 1962. 8.6. Shri Ashok Kum....

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....e instant case. I find Shri Kapmawia would not have called Shri Agarwal had there been no dealings between them. In my opinion, Shri Ashok Kumar Agarwal, was the man who arranged the covering documents i.e., the tax invoice and the road persons at Ramnagar area of Silchar from another truck which came from Guwahati, for further carrying to Champhai, Mizoram and that no supporting document of the s....