SHIVA PRAKASH ARADHYA Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) A show cause notice was issued inter alia to the present appellant for alleged attempt to export in eligible materials viz. cotton mats instead of silk and claimed DEEC benefits thereon. The notice issued to the present appellant as it appears from the impugned order proposed as follows : - (c) Shri S.P. Aradhya, Proprietor of M/s. Nandi Silks was issued a show cause notice dated 19 -12 -97 asking him as to why penalty should not be imposed on him under Section 112(b)(ii) of Customs Act, 1962 for possessing, concerning himself in carrying and selling the Chinese silk yarn imported duty free under DEEC scheme under Bill of Entry No. 33105, dated 10 -7 -95 by M/s. Sree Vee Silks and under Section 114(ii) of Customs Act, 1962 for abetting the offence.

(2.) THE Commissioner after considering replies and the detailed submissions thereon came to a finding inter alia : - .......Shri Anasdas and Shri S.P. Aradhya for their active involvement in this fraudulent Transactions of trying to export cotton floor mats instead of Mulberry Raw Silk Sarees and thereby complete export obligation have made themselves liable for penalty under Section 114 of Customs Act, 1962. And also concluded that : -

(3.) BASED on these findings, he imposed a penalty of Rs. 2,00,000/ - on the present appellant, Proprietor of M/s. Nandi Silks under Section 114(1) of the Customs Act, 1962. The present appeal is by this Proprietor of M/s. Nandi Silks against imposition of penalty under Section 114 of the Customs Act.