2015 (12) TMI 717

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....s been quoted in the order portion of OIO dt 24/02/2006 as to under which Section penalty of Rs. 20 lakh has been imposed upon his clients. Learned Advocate argued appellant had not imported the present consignment of Zinc Flux Skimming's from Bangladesh for which bills of entry were been filed at Malidapur land Customs Station. That appellant has not authorized any CHA to file any bills of entry on his behalf and had no knowledge as to who has used their name while filing bills of entry. That appellant could not import any Zinc Flux Skimmings when their authorization issued by Ministry of Environment & Forest has expired that even the CHA who filed the bills of entry has not implicated the appellant and that CHA has confirmed to the ef....

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....vailable only with the consent & knowledge of the appellant. Learned AR thus strongly defended the order passed by the Adjudicating authority. 4. Heard both sides & perused the case records. The issue involved in the present appeal is whether appellant is liable to penalty and whether he should be held to be the importer of consignments of zinc Flux Skimming's for which two bills of entry were filed by CHA M/s. R.N. Lal & Bros. It is observed from the case records that appellant has denied to have imported the consignments for which bills of entry were filed by the CHA. The signatures on the bills of entry have been found to be not made by the appellant. Even the CHA who filed bills of entry has not implicated the appellant to have a....

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....c., Ahmadabad, were issued with a show cause notice dated 22/4/2009 for fraudulent import of sodium sul-phate. However, neither the appellant nor anyone filed any bill of entry or claimed to be the importer of the goods. Nevertheless, since the documents received showed the appellant as the consignee, action was initiated. The investigating agency, DRI recorded a statement of the appellant wherein the appellant confirmed that they had not imported the said consignment and had also written a letter to the foreign supplier to that effect. Nevertheless, a show cause notice was issued to the appellant proposing to impose penalties for lending their the IEC code to somebody else. 6.1 We find that the issue involved in the present case i....