2019 (9) TMI 538

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....dvocate for Appellant Shri P.K. Dubey, Authorized Representative for Respondent ORDER ARCHANA WADHWA The challenge in the present appeal is penalty of Rs. 30 lakhs in terms of Section 112(a) of the Customs Act and of Rs. 10 lakhs imposed under Section 114AA of the Customs Act. 2. After hearing both the sides duly represented by learned advocate, Shri Ashutosh appearing on behalf of ....

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....tainer No. CPSU6217608 of M/s A. & R. Mesh Solution which was subsequently seized on detection of restricted goods in the container. His role is also evident in the earlier clearances and filing of Bills of Entry of suspected firms. The role and involvement of Shri Gaurav Kumar Mishra comes to the fore from the fact that he filed the Bills of Entry and arranged for Customs clearance on forged lett....

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....found to be mis-declared and were seized as Chinese firecrackers were found therein. Thus for his above acts of omission and commission, Shri Gaurav Kumar Mishra has rendered himself liable for penal action under Section 112 and 114AA of the Customs Act, 1962." The use of the expression 'must have' is indicative of the fact that Adjudicating Authority is not sure about the role played by the sa....