2025 (9) TMI 1169

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....nd a penalty of Rs.50,000/- was imposed on the appellant No.2 i.e. Shri Harinder Singh, who was G-Card holder of M/s Bhagwati Impex-CHA under Section 112 (a) & 112 (b) of Customs Act, 1962. 2. Briefly the facts of the present case are that M/s Prince International, Ludhiana was engaged in the import of Bicycle Parts and Bicycle Pumps falling under the Chapter Sub-Heading (CTH 8714 & 8414 of the Customs Tariff Act, 1975) from Inland Container Depot, Ludhiana, Punjab and Nhava Sheva Port, Maharashtra. An intelligence was received by DRI indicated that M/s Prince International is engaged in the evasion of Customs Duty by resorting to under-valuation and mis-declaration at the time of import of Bicycle Parts and Bicycle Pumps from China. In ....

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.... the allegation and findings that the appellant collected freight in cash from M/s Prince International, paid the same to shipping lines and thereby abetted in under-valuation of impugned goods is based on suspicion whereas the appellant never transmitted any amount towards payment of freight to any shipping line/ overseas person in respect of consignments imported by M/s Prince International. He further submits that no shipping line accepts payment in cash. He also submits that the dictated statement dated 07.07.2017 of the appellant is the basis for imposing the penalty on the appellant. He also submits that the appellant denied the contents of the statements and beside the statement there is no documentary evidence brought on record to s....

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....Bicycle Pumps given by the importer M/s Prince International. He further submits that there is no allegation that the appellant declared the description other than those specified in the import documents. Neither the appellant nor their representative was present at the time of loading of imported goods nor they had any knowledge about the contents of consignment imported by M/s Prince International except to the extent of description/ declaration given in the shipping documents handed over to them by the importer for clearance of the impugned goods. He further submits that there is neither any allegation nor finding against the flow of illegal consideration from M/s Prince International to appellant for any mens rea on the part of the appe....

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....on and mis-declaration. He relied upon the following decisions: • Decent Laminates Pvt. Ltd. - 2018 (361) ELT 896 (Tri. Ahmd.) • Vinod Todi - 2018 (361) ELT A19 (Bom.) • Commissioner of Customs Vs Evergreen Shipping Agency India Pvt. Ltd. - 2024 (388) ELT 690 (Del.) 8. Learned DR submits that it is consistently held by the Hon'ble Bombay High Court and Hon'ble Delhi High Court cited supra that merely because the immunity was granted by Settlement Commission to main noticee, co-noticee were not entitled to such immunity granted by the Settlement Commission. 9. I have considered the submissions of both the parties and perused the material on record. I find that as regards the appellant Shri Vishrut....