SHIVKUMAR S. DUBEY Vs. COMMISSIONER OF CUSTOMS (ADJN.)

JUDGEMENT

(1.) THE appellant is in appeal against the impugned order wherein a penalty of Rs. 8,00,000/ - has been imposed on them under Sections 112(a) and 114AA of the Customs Act, 1962 for contravention of the provisions of Section 111(d) and 111(m) of the said Act. Brief facts of the case are that the appellant is a CHA and it has been alleged against them that the appellant has indulged in the activity of arranging IEC of some other persons for unauthorized/illegal imports of toiletries, paraffin wax, tiles and fabrics by misdeclaring the value of the goods. Therefore, it was alleged that the appellant has violated the provisions of Section 111(d) and 111(m) of the Customs Act. Adjudication took place and a penalty of Rs. 8,00,000/ - has been imposed on the appellant for violation of the provisions under Section 111(d) and 111(m) of the Act. Aggrieved by the said order, the appellant is before me.

(2.) HEARD both sides.

(3.) ON the other hand the learned AR appearing for the Revenue drew my intention to the various statements of the appellant as well as co -notices wherein it has been admitted that the appellant has used the IEC of other persons for importing the impugned goods. Therefore, the goods are liable for confiscation and accordingly, penalty has been rightly imposed on the appellant.