2025 (1) TMI 1684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 112(b)(i) of the Customs Act, 1962 and Rs.15,00,000/- (Rupees Fifteen Lakhs only) under Section 114AA of the Customs Act, 1962. 2. The facts of the case are that the Bill of Entry No. 4836687 dated 28.07.2021 was filed by the importer for import of goods declared as "LUBAN HP2106N (MOPLEN HP500N) POLYPROPYLENE HOMOPOLYMER" and cleared by the appellant, namely, M/s. Linkers Clearing & Forwarding Pvt. Ltd., WZ-361, Ram Chowk, Sadh Nagar, Opp Street No. 5, Palam Colony, New, Delhi-110 045 on behalf of the importer M/s. Fashion Boutique. The items were being imported from port of Jebel Ali, Dubai, the Country of Origin being declared as Saudi Arabia and Country of Consignment as United Arab Emirates. The gross weight of the goods was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alleged that M/s. Fashion Boutique allegedly had, in association with Shri Anirban Ghosh and Shri Vikash Agarwal, smuggled 1890 pieces of tyres of different brands like Bridgestone, Yokohama, Pirelli, Dunlop under cover cargo of LUBAN HP2106N (MOPLEN HP500N) (POLYPROPYLENE HOMOPOLYMER), with the help of its proprietor Smt. Seema Jain, who had allowed her documents to be utilised by a fraudulent syndicate for making mis-declared imports with sole intention to defraud the government of its due revenue. It is also alleged that Shri Anirban Ghosh used to prepare and file Bill of Entry on behalf of Custom Broker. It had been alleged that on instructions of Shri Vikash Agarwal, they furnished fake invoices and other documents so as to hide actual....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M/s. Linkers Clearing & Forwarding Private Limited and is engaged in Customs based work since last 20 years and that the apellant is indulged in import related activities in Kolkata, Delhi, and Mumbai and was carrying on its operations in Kolkata from office premises of M/s Akshoy Kumar Ghosh & Sons, Marshall House, 33/1, N.S. Road, R/No 361, Kolkata-700001. It was also stated that in routine course of business, one Shri Vikash Agarwal, a close acquaintance of Shri Anirban Ghosh (G-Card Holder of M/s Akshoy Kumar Ghosh & Sons) approached the appellant regarding filing of documents on behalf of M/s. Fashion Boutique. He stated that the goods had already arrived at the port and was incurring demurrage charges and therefore, they agreed to fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. The matter was adjudicated and vide the Order-in-Original No. KOL/CUS/JC/PORT/GR-2/132/2023 dated 14.12.2023, a penalty of 10,00,000/- under Section 112(a)(i) and Section 112(b)(i) of Customs act 1962 was imposed on the appellant. A penalty of Rs.15,00,000/- was also imposed under Section 114AA of the Act. 6.1. On appeal, the Ld. Commissioner (Appeals) has passed the impugned order wherein the penalties imposed on the appellant have been upheld. 7. Against the said order, the appellant is before us. 8. The Ld. Counsel appearing on behalf of the appellant submits that there is no evidence on the record to show that the appellant was having any knowledge about the wrongdoing of the importer; in fact, in the present case, the a....