MR. ANJANIL GUPTA Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal No. 21/2008 -Cus. (B) dated 31.01.2008.

(2.) HEARD both sides and perused the records.

(3.) THE relevant facts that arise for consideration are that the appellants herein had provided space for storing Electric Gantry Crane belonging to his friend Mr. Syed Hussain. The lower authorities on investigation found that the goods i.e. the machinery was cleared from the factory premises of a 100% EOU without following proper procedure and without discharging the duty liability. One of the said machinery i.e. electric gantry crane was purchased by one Mr. Syed Hussain and it was stored in a space which was given by the appellant, in his factory premises. The lower authorities have come to the conclusion that the appellant is liable to be imposed with penalty for aiding and abetting the storage of such electric gantry crane, which was removed without discharge of proper duty.