TaxTMI 
TaxTMI 
2018 (2) TMI 948
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....BER Shri A.K. Jayaraj, Advocate, For the Appellant Shri Madhupsharan, AR, For the Respondent Per : ASHOK JINDAL The appellants are in appeal against the impugned order wherein various penalties under Section 114AA of the Customs Act 1962 have been imposed on them. The facts of the case are that DRI investigated one case of export of MOP under the guise of ....
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....Therefore, penalty on them is not imposable as they were not involved in the activity of selling of MOP. It is further submitted that no statement of the appellant was recorded and the said allegation is based on the statement made by the dealers. I have gone through the records of the case. On the basis of record and it is admitted by the appellant that they have issued invoice from Sakaleshapur....
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....ubstantiate the allegation that Shri Mehaboob Khan supplied the MOP to Shri N.A. Jayaram. Further it has been contended by the appellant that they have taken a loan from N.A. Jayaram for purchase of flat and to that effect IT returns have been filed and they have shown the amount as the amount received from Shri N.A. Jayaram. The said fact has been affirmed by the orders passed by Additional Commi....
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....ced from Rs. 100,000/- (Rupees One Lakh only) to Rs. 50,000/- (Rupees Fifty Thousand only) under Section 114(i) of the Customs Act, 1962. (d) Rajesh Balar The allegation against Shri Rajesh Balar is that he has provided details of overseas buyer and also provided test reports of Bentonite Powder of M/s. SGS India Pvt. Ltd. Chennai. Based on those documents and undue information Shri ....