2016 (1) TMI 916

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....t, 1962 by way of abetting, and hence liable for penalty under Section 112 (a) as also (b) of the Customs Act, 1962. The role attributed to the appellant by the adjudicating authority is that appellant being an employee of CHA filed bill of entry for clearance of radio cassette recorders, crockery, etc. imported in the name of one of M/s. Idol Enterprises and the said consignment was mis-declared in respect of value as well as quantity. The appellant's statements were recorded and penalty was imposed on him for abetment of the mis-declaration of value and quantity of the goods. 4. Learned counsel would draw my attention to the facts of the case and tried to impress that apart from filing of bill of entry, processing of the documents ....

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....red to Phirozebhai, the man behind the undervaluation and mis-declaration of the goods. It is his further submission that the appellant knew Phirozebhai very well and was delivering the consignments to Phirozebhai after the clearance. He produced some other person before the authority as Phirozebhai, which would indicate that he had something to hide. 6. The learned counsel would submit in rejoinder that a person impersonating Phirozebhai has not rendered the goods liable for confiscation and hence penalty imposed is not correct. 7. I have considered the submissions made by both the sides and perused the records. The issue that falls for consideration is whether the appellant has acted or omitted to act in the manner which would rende....