TaxTMI 
TaxTMI 
2025 (11) TMI 1366
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....as filed. The goods were subjected to 100% examination, whereafter the same were found to be grossly mis-declared with respect to the nature of the goods, the quantity and valuation thereof. 2.1. It was alleged that the appellant was instrumental in facilitating the clearance of such goods at the instance of Shri Navneet Kumar, Deputy Commissioner of Customs. It is alleged that the said Deputy Commissioner was searching for a person who could handle the job of clearance of the mis-declared consignments and in the process, located Nasiruddin. The appellant is alleged to have introduced Nasiruddin to a number of such importers/brokers who intended to bring in the mis-declared goods in connivance with the Deputy Commissioner, Shri Navneet Kumar. An allegation was also made that he had also allowed his office machinery to be used by Nasiruddin to receive the mails from the importer and especially from Late Mayur Mehta and Ms. Swati Vora @ Monika Vora wherefrom it is clear that the goods were grossly mis declared and under valued for clearance through Customs. 2.2. In the statement recorded under Section 108 of the Customs Act 1962, Shri Sajal Das (the appellant herein) has denied....
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.... violated any of the provisions of the said Act or resorted to any of the commissions or omissions which rendered confiscation of the goods imported under the two consignments for which Bills of Entry were filed and the one consignment for which no Bill of entry was filed; in the absence of such an allegation and consequent finding based thereon, it is his submission that no proceeding can be initiated under the said Act for imposition of penalty under Sections 112(a), 112(b) and 114AA of the Act. 5.1. It is also the appellant's submission that they never handled the impugned consignments covered under the two Bills of Entry and one Air Way Bill and thus, they did not do any act which would render the goods liable to confiscation under Section 111 of the Customs Act. It is their plea that in spite of such uncontroverted fact subsisting on record, the respondent authority proceeded with imposing penalty upon the appellant under Section 112(a)(i) and Section 112(b)(i) of the Act without application of mind. Further, the appellant contends that the respondent has failed to appreciate that invocation of Section 114AA is not warranted in the present case in as much as the appellant n....
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....ation thereof. The Revenue alleges that the said appellant was instrumental in facilitating the clearance of such goods at the instance of Shri Navneet Kumar, Deputy Commissioner of Customs. 8.1. I find that the alleged role of the appellant has been detailed in paragraph 30.7 of the impugned Show Cause Notice. For the sake of ready reference, the said paragraph 30.7 is reproduced below: - "30.7 ..... Shri Sajal Das was also instrumental in facilitating the clearance of such goods in as much as he at the instance of Navneet Kumar, searched for a person who could handle the job of clearance of the mis-declared consignments and in the process located Nasir Uddin. He introduced Nasir Uddin with a number of such brokers/ importers who intended to bring in the mis-declared goods in connivance with the DC Navneet Kumar. He also allowed his office machinery to be used by Shri Nasir Uddin to receive the mails from the importer and especially from Late Shri Mayur Mehta and Ms. Swati Vora @ Monika Vora. Wherefrom, it was crystal dear that the goods were grossly mis-declared and also facilitated the clearance of such goods through Customs. In his statement recorded under ....
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....d goods, without any evidence. Further, with regard to the allegation that the appellant has conspired with the importer to bring in mis-declared/contraband goods which are liable to confiscation under the Customs Act,1962, there is no evidence on record, to indicate that the conditions laid down for invoking the provisions of Section 114AA have been satisfied in this case. Thus, I find that penalties cannot be imposed on the appellant under Sections 112 (a), 112(b) and 114AA of the Customs Act, 1962. 10. I also take note of the fact that this Tribunal, in an identical set of facts where the adjudicating authority had imposed penalties under Section 112(a) and 112(b) and 114AA on the appellant, has set aside the penalties imposed, Vide Final Order No. 76182 of 2025 dated 02.05.2025 in Customs Appeal No. 75621 of 2022. For ready reference, the findings of the Tribunal in the said case are reproduced below: "6.2. From the allegations in the Notice, we observe that the allegation against the appellant is that he has introduced the alleged Custom Broker Nasir Uddin to number of importers. The allegation in the Notice reveals that DC Shri. Navneet Kumar connived with various....
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....een done in the instant case. Hence, we hold that such statements cannot be relied upon against the appellant. In support of this view, we rely on the decision of the Hon'ble Apex Court in the case of Commissioner of Customs Vs. Junaid Kudia 2024 (16) CENTAX 504 (SC) - affirming Junaid Kudia Vs. CC [2024 (16) CENTAX 503 (T), wherein it has been held as under: 6.5. Thus, by relying on the decision cited supra, we observe that the said statements cannot be relied upon against the appellant, as there is no corroborative evidence to substantiate the allegations. 6.6. We observe that Section 112(a)(i) of the Act provides for imposition of penalty for improper importation of goods upon any person who, in relation to any goods, does or omits to do any act, which act or omission would render such goods liable to confiscation under Section 111 of the Act. In the present case, we observe that the appellant has not filed the Bills of Entry for importation of the gods. We also find that the appellant had no role in the importation, filing of Bills of Entry, documentation, examination of the goods or any work whatsoever related to the import and clearance of any of the con....