TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 625
X X X X Extracts X X X X
X X X X Extracts X X X X
..... The facts of the case in brief are that on the basis of intelligence, DRI Mumbai investigated the import of 208 MT of HDPE valued at Rs. 54,07,418/- (CIF) involving total duty liability of Rs. 40,96,119/- made by M/s. R. K. Exports under four Bills of Entry No. 4921 to 4924 dated 22nd June, 1995. The Bills of Entry were filed in the name of M/s. R. K. Exports and name of the importer was amended to the name of high seas buyer as M/s. Roha Dye Chem Pvt Ltd. The goods were cleared against advance license no. 0332748 dated 20th March, 1995. During the course of investigation, the business premises of M/s. More Overseas, More International, M/s. M. K. Exports and Imports, M/s. Hindustan National Bag and Burlap Company Pvt Ltd. and M/s. R. K. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s existing wherein Shri Ramakant J Tibrevala was found to be the Director. Shri Ramakant stated that they had not imported or cleared the goods under Bills of Entry no. 4921 to 4924 dated 22nd June, 1995 and their company had not entered into any High Sea Sale contract (HSS) with M/s. R. K. Exports Calcutta for the import of HDPE and the signature of Shri Ramakant which appeared on the Bills of Lading and on HSS contract were not his nor the stamp of M/s. Roha Dye Chem Pvt Ltd which appeared on the said documents were of his company. He did not know any such company by the name of M/s. R.K. Exports. The Authorised Representative of M/s. Roha Dye Chem Pvt Ltd stated that they had not imported HDPE against advance license no. 0332748 nor they....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dicated by the then Commissioner of Customs, Kandla vide Order-in-Original dated 30th October, 2001. He upheld the allegations made in the Show Cause Notice and imposed penalty of Rs. 5,00,000/- on Shri Sanjay Gandhi, Manager of Shri Maruti Shipping Services under Section 112 (b) of the Customs Act, 1962. On being aggrieved by the Order-in-Original dated 30th October, 2001, Shri Sanjay Gandhi filed appeal before the Hon'ble CESTAT Mumbai. The Tribunal vide its order dated 30th June, 2006, set aside the order passed by the Commissioner and remanded the case back for de novo adjudication, as the appeal of the main appellant had already been remanded for fresh decision. 2.5 As per the directions of CESTAT order dated 30th June, 2006 the case ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al filed by the appellant, the succeeding Commissioner vide Order-in-Original dated 24th September, 2021 observed that Shri Sanjay Gandhi and the Customs House Agent Co. M/s. Shree Maruti Shipping Services had aided and abetted the fraud and thereby enhanced the penalty on appellant from Rs. 5,00,000/- to Rs. 20,00,000/- though it was not permissible. 3.2 The learned consultant also submitted that the impugned order dated 24th September, 2012 has been passed in violation of the principles of natural justice as the notice was issued by invoking Section 112 (a) and 112 (b). The earlier order was passed imposing penalty under Section 112 (b) whereas the later order, impugned in this appeal, was passed imposing penalty under Section 112 (a) of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....C). It has been prayed by the learned Consultant that the appeal may be allowed and the impugned order passed by the learned Commissioner may be set aside. 4. The learned Authorised Representative for the department reiterated the impugned order passed by the Commissioner. He submitted that Shri Sanjay Gandhi, Manager of the CHA firm M/s. Shree Maruti Shipping Service had received all the import documents, including the Advance License no. 0332748 dated 28th March, 1995 and HSS contract entered into between M/s. R. K. Exports and M/s. Roha Dye Chem Pvt Ltd from Shree Raju Mohta for processing the documents in the Customs Department. He was fully aware of the fact that the import documents were forged. He has prayed that the impugned order,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner while passing the impugned order dated 24nd September, 2012, observed that Shri Sanjay Gandhi (Appellant) and the Customs House Agent Company i.e. M/s. Maruti Shipping Services had aided and abetted the fraud and enhanced the penalty imposed on appellant. 4.5 I also agree with the learned Consultant for the appellant that the knowledge of forged license cannot be presumed or inferred from the facts by the department and the department must prove by cogent evidence that the appellant had full knowledge that the license was forged as held in Prakash Punia 2010 (252) ELT 442 (Tri.-Ahmedabad). The Tribunal has held that no penalty is imposable without any knowledge of forged license during the process of clearance of goods. 4.6 I also a....