TaxTMI 
TaxTMI 
2024 (6) TMI 778
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....athan , Deputy Commissioner ( AR ) for the respondent ORDER This appeal lies against order [order-in- original No. 94/2020-21/Commr/NS-V/CAC/JNCH dated 27th February 2021] of Commissioner of Customs, Nhava Sheva affirming recourse to section 112(B) of Customs Act, 1962 to impose penalty of Rs. 5,00,000/- on Shri Samir J Shah for alleged role in concealing particulars that could have had effect ....
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....mentation furnished by the importer. He also submitted that the finding of '19.5 As regards the contention that Shri Samir shah was only a employee of M/s Wairkar, I find Shri Samir was working with CHA firm, M/s Accurate which had cleared the earlier consignments of M/s. N.V. Associates. Shri Mukund Warkar in his statement recorded under Section 108 of the Customs Act, has stated that the jobs ....
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....of M/s N.V. Associates. Being an employee of CHA he was supposed to safeguard the interests of Customs department, however, facts of the case indicate that Shri Samir Shah have acted as a middleman between M/S N.V. Associates and the CHA having caused the filing of Bills of Entry and undervaluation of goods and have thus rendered himself liable for penalty under Section 112(b) of the Customs Act, ....
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....ing investigation, presumed by the original authority. It would appear that the case against the appellant is built on a statement confirming the facts relating to latest consignment that alone had been subjected to examination. There is nothing on record to establish that branded goods were contained in the earlier consignment or that the appellant was aware of similarly discrepancy in the goods ....