2018 (7) TMI 1606

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....her imposed a penalty of Rs. 6,00,000/- on the appellant under Section 112 (a) of the Act. Aggrieved by the impugned order, the appellant has preferred this appeal. 2. The Ld. Counsel for the appellant stated that one Mr. R.K. Nayyar, a friend of the appellant, had placed an order with M/s. A.K. International Trading Co. Ltd., Zhejiang, China in the name of the appellant. Mr. R.K. Nayyar had then requested the appellant to clear the goods and it was then that the appellant came to know of the order placed by Mr. Nayyar. The order had been placed for two items, pumps and calculators, in the name of the appellant's concern M/s. Janvi Impex. The appellant accepted the order and orally conveyed his consent to Mr. Nayyar. However, the appella....

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....hen examined and samples of each item were drawn and the goods were re-packed and sealed by the Customs authorities. It is the submission of the Ld. Counsel that since no infirmity was found, the IGM was not amended and hence, the appellant submitted letter dated-27.02.2017 to the department requesting waiver of show cause notice since the goods had already suffered demurrage charges of more than Rs. 15 Lakhs. 3. The Ld. A.R. for the Revenue reiterated the findings of the impugned order. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the Commissioner failed to appreciate that in the access of any Bill of Entry which is yet to be filed by the assessee/consignee, there can be no scope for al....

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....y the declarant being Steamer Agent herein and not the consignee of the said goods. 6. Section 30(3) of the Act provides that "If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented". In the present case, the Commissioner by the impugned order has appropriated to attribute fraudulent intention of the consignee, the appellant herein and thereby rejected the amendment of the said IGM. 7. However, it is unfathomable that the desire to ensure that the shipping documents were consistent with each other and fully reconciled with the shipping goods, could be attributed to a fraudulent intenti....