IRMA IMPEX Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) Heard both sides.

(2.) FOUR appellants filed these appeals against a common impugned order. Learned Advocate for the appellants fairly submitted that the appellants are only challenging the penalties imposed on the appellants under the Customs Act.

(3.) THE brief facts of the case are that M/s. Irma Impex imported certain goods including cosmetics which were found to be misdeclared in regard to quantity as well as in respect of value in violation of the provisions of Customs Act read with the provisions of Drugs and Cosmetics Act and Rules, the Trade Marks Act, TRIPS, Foreign Trade Regulation and Rules as also Standards of Weights and Measures (Packaged Commodities) Rules. The Adjudicating Authority confiscated the goods and ordered for destruction of certain goods on the ground that the said goods were found to be counterfeit/spurious/misbranded. The remaining goods were ordered to be confiscated and allowed to be redeemed on payment of redemption fine. The case of the Revenue is that the import was made by M/s. Irma Impex which is a Proprietory Concern in the name of the wife of the 2nd appellant, Shri Sunil Dharewa who was actually conducting the business of the Importing Firm. Shri Pankaj Dugar was an associate of the Importing Firm. As per the statement of Shri Sunil Dharewa, all the imports were made through Shri Pankaj Dugar and Shri Dharewa only invented Rs. 4.00 lakhs. A penalty of Rs. 3.00 lakhs has also been imposed on the 4th appellant who is a CHA Firm, M/s. Bad Organisation.