2017 (6) TMI 661

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....02 kg of instant coffee extract falling under CTH 2101 1190 imported by M/s. Hindustan Unilever Ltd., Hosur without filing Bill of Entry, without assessment and without payment of customs duty. SGF who had service level agreement with the appellant had allegedly fabricated a document to show that the impugned goods were wrongly consigned to Bangalore and sought to re-export the same by producing the said fabricated documents to the customer M/s. Menzies Aviation Bobba Pvt. Ltd. They took delivery of the impugned goods and delivered the same to the importer through Shri Agastine Edwin. The lower authority imposed a penalty of Rs. 20,000/- on the appellant under Section 112(a) of the Customs Act vide Order-in-Original dated 5.11.2009. Aggriev....

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....r submitted that neither the appellant nor its employees have involved in fabrication of documents or have signed any of the forged documents used for import of goods. He also submitted that the appellant has not in any way concerned in clearance of the said imported consignment which are in dispute. In support of this submission, he relied upon the following decisions: * R.L. Toshniwal Vs. CC, Mumbai: 2002 (150) ELT 952 (Tri.-Mumbai) * D.R. Ahuja Vs. CC: 2010 (250) ELT 386 (Tri.-Del.) * Lohia Travels & Cargo Vs. CC, New Delhi: 2015 (330) ELT 689 (Tri.-Del.) * Karnail Singh Vs. CCE: 2016 (342) ELT 594 (Tri.-Chan.) * RC Jain Vs. CCE, Surat: 2016 (334) ELT 115 (Tri.-Ahmd.) He further submitted that the proceedings initiated against....