TaxTMI 
TaxTMI 
2017 (7) TMI 153
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri S J Sahu, Assistant Commissioner (AR), for Respondent ORDER Per: C J Mathew The appellants before us are two of the many who have been penalised under section 112 (a) of Customs Act, 1962 in order-in-original no.158/2006-07 dated 15th January 2007 of Commissioner of Customs (Import), Nhava Sheva. Shri Arun Kumar Sharma and Shri Jagdish Garg were imposed with penalties of Rs. 10,00,0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty to obtain fabricated certificates. Shri Jagdish Garg is alleged to have purchased five bills of lading issued in favour of M/s Nansons Textiles Industries Pvt Ltd. 3. On perusal of the findings against Shri Sharma, it is seen that the adjudicating authority has faulted him for participation in the continuance to use his office address as a cover for Parul V Rudlal who certified the eligibility....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... which, specifies the ceiling for penalties, as '112 Penalty for improper importation of goods, etc. Any person, - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or (b) who acquires possession of or is in any way concerned in carrying, removing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ul V Rudlal which was used as a cover for correspondence that enabled the issue of advance licence despite not being eligible. 7. The allegation against Shri Garg is that he had facilitated the transfer of bills of lading pertaining to the shipments made to M/s Nansons Textile Industries Pvt Ltd. These 'high sea sales' transactions enabled the goods to be routed through the importer holding licen....