2015 (10) TMI 203

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....ingh Walia, proprietor of M/s. Deepa Industries filed Bill of Entry No. 990778 dated 6.9.2008 for clearance of 860 cartons containing 17,200 pieces of 500 watts halogen fittings having assessable value of Rs. 4,13,875/- filed through CHA namely M/s. Four Wings Clearing & Forwarding Services. The goods were examined on 16.9.2008 in the presence of importer and the present appellant. On examination, the authorities found 1200 Halogen Lamps of 500 watt in 60 boxes each containing 20 pieces and 1,61,000 pieces CFL Lamps in 805 cartons (each containing 200 pieces) were found present behind the carton for halogen fittings. Thus, the importer had mis-declared the excess quantities and also as to value of the goods imported. Therefore, the cargo wa....

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....lant in his statement recorded on 17.9.2008, stated that he was partner of the CHA firm and admitted recovery of mis-declared goods. It is further admitted that Shri S.S. Walia had given certain documents for assessment of customs duty and clearance of goods including original documents like, Bill of Lading, invoice and packing list. In further statement recorded on 22.9.2009, the appellant clarified that he was not a partner of the CHA firm. Further, in the statement of the CEO of the CHA firm, it is stated that the appellant used to bring business to them and the documents of the present importer were also brought to them by the appellant herein. Accordingly, vide the show-cause notice, the appellant was called upon as to why seized goods....

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....rting to prepare the letter purported to be letter by the Shipper. Further the complicity of this appellant also appeared to be there, as a copy of the forged letter in question and the draft of the same was found to have been generated on the computer, at the residence of the appellant. It was further found that the said CHA was also guilty of aiding and abetting in smuggling of the goods in question. Accordingly, the appellant was held to be liable for penalty and accordingly, a composite penalty of Rs. 1 lakh was imposed under Section 112(a), 112(b)(ii) and 114AA of the Customs Act. 2.3 Being aggrieved, the appellant preferred an appeal before the Commissioner (Appeals), who vide the impugned order was pleased to uphold the penalty impo....