TaxTMI 
TaxTMI 
2023 (5) TMI 1034
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.... of the case, in brief, are that one M/s Rupesh Xerox imported a consignment of goods declared as photocopy machine spares. However, on opening of the container in the presence of Shri B. Sudhakar, employee of Customs Broker and Importer Shri R. Saravanan, they found certain discrepancies in respect of description of the goods mentioned in IGM and the description given in invoice and packing list. On further examination of goods in the container, in the presence of, inter alia, the Customs Broker, they found inter alia 43 copying machines. 3. The Original Authority adjudicating came to the conclusion that it was a clear case of import of used Xerox/ photocopy machines under the cover of spare parts and accordingly, inter alia, penalt....
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....e learned Departmental Representative has reiterated the Orders passed by the Commissioner (Appeals). He specifically invited the attention to Para 5.2 of the Order-in-Appeal in which, inter alia, the Commissioner (Appeals) has observed that the Appellant had agreed in his statement recorded under Customs Act that he knew that the person who signed the document was Mr. Bhaskaran but signed with the name of Mr. Saravanan and that he did not inform the Department about the same. Therefore, his plea that he was not aware about admitted mis-declaration or attempted smuggling by the importer in respect of the consignment, for which they were acting as a Customs Broker, is not correct. 7. The moot question for deciding in this Appeal is whether ....
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....ave been perused. For the reasons discussed in foregoing paras, these judgments cannot be relied upon in as much as in the instant case, there is clear and positive act of concealing the real identity of importer by the Customs Broker with malafide intent. Thus, in the facts of the case on record, there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department and upheld by the Commissioner (Appeals). However, it is further seen that the Original Authority has imposed redemption fine of Rs.1,00,000/- each on used Xerox/ photocopy machines and spare parts. He has also imposed penalty of Rs.3,00,000/- on importer and Managing Partner of M/s Rupes....