2015 (10) TMI 2388

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....Mr. P. M. Saleem The appellant herein is Director of M/s. Goyal Knit Fab Pvt. Limited, Surat upon whom a penalty of Rs. 2 Lakh was imposed under Section 112 of the Customs Act, 1962 by the Original Adjudicating Authority. On an appeal by the appellant against the impugned Order-in-Original, the Commissioner (Appeals) reduced the penalty to Rs One lakh. Aggrieved by the same, the appellant is befo....

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....ase of Digital Systems vs. Commissioner of Customs, Chennai 2003 (154) ELT 71 (Tri. Chennai), and in the case of Shankeshwar Metal Corporation vs. Commissioner of Customs (Imports) Mumbai 2014 (312) ELT 344 (Tri. Mumbai). 3. On the other hand, the learned Authorised Representative for the Revenue submits that the appellant had purchased the goods from Shri Jitendra Shah, a Broker. He further subm....

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....l of the records, I find that the role of the appellant is limited to buying the seized goods from Shri Jitendra Shah, Broker without invoices/ documents. There is no allegation that the appellant connived with Shri Jitendra Shah in positive evasion of Customs duty. However, it is a case of readiness of the appellant to buy such goods without valid documents/ invoices which facilitated Shri Jitend....