2018 (1) TMI 1098

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....Per: S.K. Mohanty These appeals are directed against the impugned orders dated 12.07.2016 and 13.07.2016 passed by the Commissioner of Customs (Appeals), New Delhi. 2. Brief facts of the cases are that the appellant Shri Roshan Singh, Proprietor of M/s. Roshan Singh and Company had imported goods from China covered under Bill of Entry No.8200883 and 8200884 both dated 12.10.2012, declaring the ....

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...., with the option to redeem the same on payment of redemption fine. Besides, penalties were imposed on various persons including the appellants herein. In case of Shri Roshan Singh, the penalty of Rs. 10.00 Lakh was imposed under Section 114 AA of the Act and Rs. 20.00 Lakh under Section 112 (a) of the Act. As regards the other appellant Mr. Narinder Kumar, the quantum of penalty under Section 112....

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.... appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and examined the case records. 6. The fact is not under dispute that the imported goods, in this case, were not only mis-declared but also under-valued by the importer Shri Roshan Singh, Proprietor of M/s. Roshan Singh and Company. Since the import of fire crackers is restricted in terms of the....

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....d not file any Bill of Entry or made any declaration or statement before the authorities, regarding the importation of such goods. Therefore, penalty under Section 114 AA of the Act cannot be levied against him. However, considering the fact that he abetted the importation of the prohibited goods, resulting in their confiscation under Section 111 of the Act, imposition of penalty under Section 112....