TaxTMI 
TaxTMI 
2015 (5) TMI 801
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....mporter (i.e., Mr P.K. Tiwari), who, as the narration of facts hereinafter will indicate, according to the respondents, is a spectre, was called upon to answer the following: ".....B. Further, M/s TNT Express India Pvt. Ltd., EICI Terminal, IGI Airport, New Delhi, Shri Rakesh Kumar Gupta S/o Shri Shiv Prasad Gupta R/o S592, School Block Shakarpur, Nehru Enclave, Delhi, Shri Satendra Panwar, Superintendent Customs, IGI Airport, New Delhi and Shri Surender Singh, Inspector Customs, IGI Airport, New Delhi are required to show cause to the Commissioner of Customs (Export), New Customs House, Near I.G.I. Airport, New Delhi, within 30 days of receipt of this notice as to why penalty should not be imposed upon them under section 112(a) of the sai....
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....enalty was imposed in the sum of Rs. 1 lac on the petitioner under Section 112(a) of the Customs Act, 1962 (in short the 1962 Act). The adjudication order, inter alia, also ordered confiscation of goods valued at Rs. 74,97,500/-. The order went on to say that the said goods would vest absolutely in the Central Government, and that, since they were perishable, they would be disposed of within one month of the order, in terms of Section 110(1A) of the 1962 Act. 3.1 In so far as Mr P.K. Tiwari is concerned, who even according to the respondent is a non-existent entity, and almost a ghost, a penalty in the sum of Rs. 5 lacs was imposed; whereas, as indicated above, a penalty of Rs. 1 lac was imposed on the petitioner. 3.2 As is evident from t....
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....by the assessing officer. (v) M/s TNT Express India Pvt. Ltd. failed to fulfil the obligations stipulated under Regulation 12(iii) and (iv) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The said provisions are as under: Regulation 12(iii) Advise his consignor or consignee to comply with the provisions of the Act, rules and regulations made there under and in case of non-compliance thereof he shall bring the matter to the notice of the Assistant Commissioner of Customs or Deputy Commissioner of Customs. Regulation 12(iv) Verify the antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliab....
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....equences which befell the petitioner, was the imposition of a penalty in the sum of Rs. 1 lac. The adjudicating officer in paragraphs 60 and 61 of the order dated 18.11.2013, while recording that the petitioner had abetted the improper importation of the goods in issue by its acts of omission and commission, and noting thereafter that it was liable for action under Regulation 13 of the 2010 Regulations, did not proceed to impose any penalty, as was possible in terms of the said regulation. 5. In these circumstances, I had put to the learned counsel for respondent no.2, as to whether the adjudicating officer had been rendered in "functus officio" with regard to the impugned order. 6. Learned counsel for respondent no.2 submits that the imp....