2017 (9) TMI 442

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....ture of goods being Ball-Bearings of foreign origin, Room Air-conditioners, Car AC Compressors and parts thereof, DVD Players etc.. the consigner of both the containers M/s.D.C. Enterprises was found to be fictitious and consignees of both the containers were different as per record. After thorough investigation, a show cause notice dated 24.01.2005 was issued proposing confiscation of the seized goods and to impose penalties on various persons. By the impugned order the Commissioner of Customs (Prev.), West Bengal confiscated the seized goods and imposed penalties on various persons including a penalty of Rs. 1,50,000/- and Rs. 1,00,000/- on Shri Bhimendra Kumar Goyal (B.K.Goyal) and Shri Vijay Prakash Singh respectively under section 112(....

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....ie Sardar. One person named as Bunty of M/s.D.C. Enterprises requested the appellant to load the goods in the container. It is submitted that the appellant s role is limited to the loading of the goods and there is no material available on the record that the appellant had any knowledge of the smuggled nature of the goods. For the proper appreciation of the case, the findings of the adjudicating authority in respect of the imposition of penalty on Shri B.K.Goyal are reproduced below:- "Regarding the allegation against Shri B.K.Goyal and Shri Subhas Bansar, I find that DRI, New Delhi booked a case against the said two persons, who masterminded a large scale smuggling activity. From the investigation report of DRI New Delhi, it is revealed t....

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....f the goods. The appellant and Shri Subhas Bansal opened the Bank accounts in the name of other companies for illegal transactions. The appellant though retracted his earlier statement, but materials available during the investigation were not refuted by him. The appellant and the other person used the dummy companies M/s.S.B.Impex, M/s.Amber Impex and M/s.R.Traders for the smuggling activities. Hence, the imposition of penalties is justified. However, the quantum of penalty may be excessive. The adjudicating authority observed that the imposition of penalty on Shri Vijay Prakash Singh is warranted on the following grounds:- "a) Shri Singh being a labour-contractor can be engaged by a person for loading and unloading of goods and not for ....