2015 (11) TMI 1322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty of import of newsprint at concessional rate of duty of 5% under Notification No. 21/2002 Cus (Entry Srl. No.154) by importing newsprint on the strength of Registrar of Newspaper of India (RNI) certificate in the name of non-functional small-time newspaper publishers and such imported newsprint was sold in the open market while the concessional rate of duty was applicable only on actual user condition. In this case imports were made in the name of Jai Sai Times and the Bills of Entry were filed in the name of Jai sai Times and the RNI certificate was issued in the name and favour of Shri G Devendiran proprietor of M/s Jai Sai Times and Sewa Times, who inter alia admitted in his statement recorded under Section 108 of Customs Act, 1994 tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onfirming the demand of customs duty, inter alia imposed penalties of Rs. 5 lakh each on these two appellants after discussing their role in para 37 of the primary adjudication order which is reproduced below:-  "37. Regarding remaining two noticees M/s. Shivam Newsprint Agency (Noticee No.3) and M/s. K. Shyam International (Noticee No.4), it is observed from the available records of the case that the proprietor of both these firms is Sh. M.L. Gupta. In the defence reply these two noticees have contended that the statement given by Sh. M.L. Gupta before customs officers during the course of investigation were retracted by him and that they did not have anything to do with the wrong availment of the exemption notification benefits in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d have found it out as to whether or not the duty liability had been fully and correctly discharged by the importer from whom he was purchasing the imported goods, especially when the firms of Sh. M.L. Gupta were the sole purchaser of the goods imported by the firms of Sh. G. Devendiran. The facts and circumstances available on record clearly suggest that Sh. G. Devendiran, proprietor of M/s Jai Sai Times and M/s Seva Times evaded payment of appropriate amount of import duty on the impugned consignments in connivance with Sh. M.L. Gupta, proprietor of M/s. Shivam Newsprint Agency and M/s K. Shyam International. The acts of omission and commission on the part of Sh. M.L. Gupta and his firms clearly abetted Sh. G. Devendiran and his firms to ....