TaxTMI 
TaxTMI 
2005 (12) TMI 151
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.... the same on payment of redemption file of Rs. l Lakhs and imposed personal penalty of Rs. 50,000/- on each of the appellant under provisions of Section 114 of the Customs Act, 1962. 2. As per facts on record M/s. Sunday Exports Limited filed shipping bills along with the relevant documents for export for consignment of 51 cartons. On examination, cartons No. 1 to 26 were found to be as per declaration. However, the goods in cartoon No. 27 to 51 were found to be old, used and in torn condition. Investigation were conducted and statements of various persons including the Director of Sunday Exports Ltd. and Director of Customs Housing Agent Shri Kanti Somaiya was recorded. 3. Based upon the above facts, proceedings were initiated against al....
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....een contested by the exporter. The plea of mix up of the goods at the factory was not disclosed by the Director in his initial statement. As such, we are of the view that the same has been rightly rejected by the adjudicating authority as an afterthought. Accordingly, the confiscation of the 25 cartons with redemption fine of Rs. 1 Lakh is upheld. 7. In the facts and circumstances of the case, we reduce the personal penalty of Rs. 50,000/- imposed on Sunday Exports Ltd. to Rs. 25,000/-, which already stands deposited by them in terms of the stay order. We do not find any valid reason for imposition of separate penalty on the Director of Sunday Exports Ltd. Similarly there is nothing in the impugned order of the Commissioner to justify impo....
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....ion. I order accordingly. Sd/- (C. Satapathy) Member (Technical) dated 11-7-2005 The following difference of opinion is placed before the Hon'ble President in terms of Section 129C(5) of the Customs Act, 1962 :- Whether the penalty on M/s. Sunday Exports is required to be reduced to Rs. 25,000/- and the penalties on the other three appellants are required to be set aside as held by the Member (Judicial) OR The penalty imposed on all the appellants have to be confirmed as held by the Member (Technical). Sd/- (C. Satapathy) Member (Technical) dated 19-7-2005 Sd/- (Archana Wadhwa) Member (Judicial) dated 19-7-2005 10. [Order per : Jyoti Balasundaram, Vice-President]. - I have heard both sides on the difference of opinion ref....