PAWAN KUMAR GUPTA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellants filed these appeals against the adjudication order where the penalty of Rs. 1,50,00,000/ - each was imposed under Section 112(b) of the Customs Act, 1962.

(2.) Brief facts of the case are that Shri A.K. Jain, Proprietor of M/s. Meerut Exim made import of Ball Bearings and got the same cleared by mis -declaring the value and quantity to evade customs duty. The imported Ball Bearings were stored in the premises of M/s. Dooab Exim. The Ball Bearings were recovered from the premises of M/s. Dooab Exim. Shri Pawan Kumar Gupta, appellant was also present there who was sorting out the Ball Bearings. A show cause notice was issued to the present appellant as well as to other notices on the ground that the Ball Bearings were got cleared by misdeclaring the value and quantity of the Ball Bearings and Shri Pawan Kumar Gupta and Shri Trilok Nath Mittal to sell the Ball Bearings in the local market on the commission basis. Both the appellants were to get Rs. 1.50 P each Bearing sold in the local market. The adjudicating authority imposed the penalties under Section 112(b) of the Customs Act on the ground that both the appellants were dealing with the goods which are liable for confiscation.

(3.) Heard both sides.