2018 (8) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mar, Asst. Commr ( AR ) for respondent ORDER Per : S. K. Mohanty These appeals are directed against the impugned order dated 27.05.2011 passed by the Commissioner of Customs (Appeals), Mumbai II. Imposition of penalties under Sections 112(a) and 114AA of the Customs Act, 1962 is the subject matter of present dispute. 2. Brief facts of the case are that one M/s Pioneer Enterprises filed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rsons, including the appellants herein. The authorities below have invoked the provisions of Section 112(a) and 114AA of the Act, on the ground that the present appellants have concealed the facts regarding actual weighment and providing of correct description of the imported goods from the Customs department. 3. Heard both sides and perused the case records. 4. Sections 112(a) and 114AA of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....111(m) of the Act and the same were redeemed on payment of redemption fine. Thus, it is not in dispute that for the wrongful acts and deeds, the goods were rendered liable for confiscation and accordingly, the provisions contained in Section 112 of the Act are satisfied for imposition of penalty. On perusal of the impugned order, I find that Shri Amit Jha, Proprietor of the CHA firm and Shri Bhara....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fact about weighment variance, incorrect description and value of the impugned goods. Learned Commissioner (Appeals) has not specifically stated that the appellants had intentionally made, signed or used any declaration, statement or document, which were false or incorrect in any material particular. Thus, in absence of any specific findings with regard to sign / using of any declaration, stateme....