2018 (5) TMI 615

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....m Sharma Chunduru, Advocate for the Appellant. Shri Gnaneshwar, (AR) for the Respondent. [Order per: M.V. Ravindran] These two appeals are directed against Order-in-Original No. 11/2008-Adjn- Cus dated 16.10.2008. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the appellants herein are contesting the penalties imposed on them by the Adjudicating ....

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.... is abetted wilful acts of omission and commission of misdeclaration of the value. The findings are reproduced: 54. On the backdrop of the above, I find that M/s Tass Clearing Services and Shri M.V.H. Siddiqui, its Executive Director, had failed to obtain authorization from the exporter, and failed to get the work relating to customs transacted either personally or through authorized repr....

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....Shri M.V.H. Siddiqui, its Executive Director, had through their wilful acts of omission and commission had abetted the offence of attempted fraudulent export of "Cotton and Polyester Garments", in the manner as described above by way of misdeclaring the quantity an value in order to get higher amounts of draw back; which rendered the impugned goods liable to seizure and also for confiscation under....

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....197) ELT (552)], wherein the Tribunal held that penalty under Customs Act cannot be imposed on CHA and its directors in case of misdeclaration of value and description if no role is found in such contravention. The ratio is in paragraph No. 11 which we reproduced. 11. As regards the CHA and its Director, there is no ground for imposition of penalty, as CHA has filed Bill of Entry (sic) sh....