2024 (6) TMI 778

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate for the appellant Shri A Pathan , 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 p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een filed solely in accordance with documentation 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 10....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Importers and still continued to clear the consignments 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 l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e impugned proceedings and owing to solely statements recorded during 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 t....