2018 (2) TMI 948

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.... facts of the case are that DRI investigated one case of export of MOP under the guise of 'Bentonite Powder' and investigation reveals that the appellants were involved in the activity of smuggling of MOP in the guise of 'Bentonite Powder'. The matter was adjudicated and penalties were imposed on the appellant. Against the imposition of penalties on the appellant, the appellants are before me. As investigation is common in all the case therefore all the appeals are disposed of by a common order discussing the role of each of the appellant separately. (a) N.A. Jayaram The charge against the N.A Jayaram is that he has issued invoices of Muriate of Potash (MOP) in the name of 'Bentonite Powder'. It is an admitted fact that Shri N.A. Jaya....

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....e 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 Commissioner of Customs, Mangalore vide Order No. 5/2011 dated 28.02.2011 wherein the adjudicating authority refrained from imposing penalty on Mehaboob Khan. In that circumstances, as Revenue has no positive evidence against the Mehaboob Khan therefore penalty against Shri Mehaboob Khan is set aside. With these terms appeal filed by Mehaboob Khan is allowed. (c) N.J. Shyla The allegation against Smt N.J. Shyla is that he has taken godown on rent in which MOP was stored by Shri N.A. Jayaram. Th....