2017 (10) TMI 1266

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.... intercepted an import consignment covered by Bill of Entry dated 16.11.2010. On Examination, the consignment was found to contain micro S.D. Memory Cards in place of 'Herald Frames' (spare parts of weaving machines) as declared in the document. On completion of enquiry, proceedings were initiated against various persons including the appellant. In the impugned order, the Commissioner ordered the confiscation of seized goods with re-determined value of Rs. 67,29,000/- with permission to redeem the same on payment of fine of Rs. 10,00,000/-. Various penalties were imposed under Section 112 and 114AA on various connected persons. A penalty of Rs. 1,00,000/- each was imposed on the appellant under Section 112 and 114AA of the Customs Act, 1962....

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....ppellant will attract penal provisions under Section 112 & 114AA. Reliance was placed on the decision of the Tribunal in the case of Nandu Raghunath Shinde - 2015 (317) E.L.T. 525 (Tri.-Mum.). 5. We have heard both the sides and perused the appeal records. The appellant is a CHA. Admittedly, he did not file Bill of Entry in the present case, though, his name figures in the said document. The Bill of Entry has been filed through service centre of CMC. The original authority found that proper procedure has not been followed while admitting bill of entry by the service centre of CMC. However, no penalty was imposed on CMC. Appeals against the present impugned order by other noticees have been heard and decided by this Tribunal vide Final Orde....