2015 (11) TMI 258

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.... In the four appeals, the issue involved is same and hence are taken up together. The appeals are against imposition of penalty under Section 112(b) of the Customs Act against the appellant. 2. Brief facts of the case are that the appellant is a commission agent and deals in the import of old and second hand textile machineries. At the relevant point of time, import of old and second hand ma....

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....e machines are more than 10 years old and it is at the instance of both that the machines were declared less than 10 years old so as to circumvent the provisions of the Import Policy. From the investigation, it also appears that the appellant has even gone abroad to inspect the machinery before shipment. Further, the present appellant was generally representing the foreign suppliers and on the bas....

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....sel also submitted that after some time of the present import, the restriction of 10 years was removed in the Import Policy and keeping in view this fact, the appellant deserves leniency. 4. Learned AR took me through the orders-in-original from where it is very clear that the present appellant was aware of the fact that the machines are more than 10 years old and being more than 10 years old w....

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....s to circumvent the Import Policy restriction. It is also observed that the appellant was the person who was dealing in the old and second hand textile machinery and was representing the foreign suppliers. After getting information from the foreign supplier, he would look for the prospective customer in India and thereafter negotiate the deal. It is at the instance of both the importers as also th....