2026 (8) TMI 602

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....9090168) who had imported two consignments of cigarettes vide Bills of Entry No 6597764 dated 23.01.2020 and 6597761 dated 23.01.2020 with no statutory COTPA warning on the packages, for actual diversion in the domestic market. Pertinent herein to mention the said Bills of Entry dated 23.01.2020 was filed for re-exportation of the goods to Spain-Barcelona. ii. That the respondent states that vide letter dated 06.12.2019. Shri Balvinder Singh approached the Commissioner of Customs (Port), requesting to grant permission for re-exportation of the seized goods to Spain-Barcelona. iii. That the respondent states that on 17.09.2020 an order was issued by the DRI authority to M/s Phonex Logistic Pvt. Ltd. whereof it was intimated....

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....otice DRI F No DRI/KZU/AS/ENQ-07/2020/4823 dated 22.12.2020 (in short "SCN"), whereupon proposition as to imposition of penalty in terms of Section 112(a) and/or 112(b) of the Customs Act. 1962 (in short CA, 62") and in terms of Section 114AA was made in the SCN. Pertinent herein to mention that the alleged role of the appellant has been described in Para 14.2 which read as follows: Para 14.2 Role of Mr. Rajesh Mehta. a) Shri Balvinder Singh categorically stated he lent his IEC to Mr Rajesh Mehta for import of mis-declared Cigarettes. b) He instructed Mr. Balvinder Singh to come to Kolicata for clearance job and also stated to talked with several Customs Broker for such clearance work. c) He intentionally....

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....the Customs Act was imposed as well as the 90,00,000 sticks of Cigarettes was ordered for absolute confiscation in terms of 111(b), 111(d) and 111(m) ibid, such order has been passed, inter alia, on the basis that : "I find that Mr. Rajesh Mehta, who used the IEC of Mr. Balvinder Singh, is the master mind and real beneficial owner of the goods, which are liable for confiscation U/s. 111(d) and 111(m) of the Customs Act, 1962. Since he hatched all the conspiracies in the case and knowingly and intentionally used Balvinder Singhs name and IEC to clear these consignment. He is rightly liable for imposition of penalty U/s. 114AA of the Customs Act, 1962." 3. Against the said order, the respondent filed appeal before the Ld.Commissio....