2025 (6) TMI 1441

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....Respondent ORDER Per : P. A. Augustian In the present appeals, the Appellants are challenging the penalty imposed on them under Section 112(a) of the Customs Act, 1962. Appellant are the Chief Executive officer/Director of M/s Max Access Ltd having registered office at Hongkong and having its business activities in Republic of China. Adjudication authority as per the impugned order, imposed penalty on appellant. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals). However Commissioner (Appeals) directed the Appellant to pre-deposit Rs.2,50,000/- each under Section 129E of the Customs Act, 1962 and after complying with above said direction, Commissioner (Appeals) rejected the appeal filed by the Appellants. Aggr....

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....cation authority in the impugned order are the statements recorded from the Appellants on their short visit to India in relation to another import in January, 2008 and February, 2008 and not connected with the statement or import made by M/s Vinayaka Hotels. Ld Counsel further submits that exporter in the instant case, M/s Max Access Ltd, Hongkong/China, were not even issued with show cause notice in the instant case. Instead of that, show cause notice issued to Appellant who are the CEO or Director of the Company. Once the allegation is that the exporter Company had colluded with the importer of the goods resulting in undervaluation, the Principal offender to be arrayed as an accused in terms of "person" in Section 112 of the Act in contex....

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....i - I. (vi) M/s. Seville Products Limited Vs. CC, New Delhi - 2021 (378) ELT 291 (Tri. - Chan) 5. The Ld AR reiterated the finding in the impugned order and submits that the Adjudication Authority has considered the evidence relied against the appellant and only after considering the statements recorded during investigation, held that appellants had willfully committed the fraud by deliberately suppressing the value of the imported goods with an intention to evade Customs Duty. Thus, the Adjudication Authority rightly imposed penalty on appellants. 6. Heard both sides and perused the records. As per the documents available on record, the Appellant were named in the show cause notice and proceedings were culminated into the impugned orde....

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....mitations. In general, a statute extends territorially, unless the contrary is stated, throughout the country and will extend to the territorial waters, and such places as intention to that effect is shown. A statute extends to all persons within the country if that intention is shown. The Indian Parliament therefore has no authority to legislate for foreign vessels or foreigners in them on the high seas. Thus a foreign ship on the high seas, or her foreign owners or their agents in a foreign country, are not deprived of rights by our statutory enactment expressed in general terms unless it provides that the foreign ship entering an Indian port or territorial waters and thus coming within the territorial jurisdiction is to be covered. If ....