PRAKASH POONIA Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) APPEAL numbers C/281, 289 to 292 of 2007 are arising out of a common order -in -original No. KDL /Commr/13/2007 dated 20 -2 -2007. The facts of the case are that there were clearances of duty free imports under DEEC scheme in the names of firms M/s. Ambey Sales Agencies, M/s. Hindustan Agencies and M/s. Rajasthan Enterprises. The licenses produced by them for the said clearances were found to be bogus/forged. The appellants namely, Shri Prakash Poonia, Transporter, Shri P.A. Vasudevan and Shri M.E. Karunakaran alias Raghu both were employee of M/s. Unique Shipping Services Pvt. Limited, the CHA, Shri K.V. Gopalakrishnan and Shri Ajay Kumar N., both were Directors of M/s. Unique Shipping Services Pvt. Limited, who handled the licenses and got cleared the goods. The adjudicating authorities have found that they were directly or indirectly involved in the clearances of the goods without payment of duty against these forged/bogus DEEC licenses. Penalties were imposed on them under Section 112A of Customs Act, 1962, which are as follows : -

(2.) THE appeal numbers C/206, 245 and 246 of 2009 have arisen from a common order -in -original No. KDL/Commr/70/08 -09 dated 27 -2 -2009. These appeals are also against the imposition of penalties of Rs. 4,00,000/ - (Rupees four lakhs) each on M/s. Prime Forwarders and Shri Prakash Poonia and penalty of Rs. 1,00,000/ - (Rupees one lakh) imposed on Shri P.A. Vasudevan, under Customs Act, 1962 on the findings that all these persons as CHA and their employee handled clearances of the goods without payment of duty in the name of M/s. Associated Industries, on the basis of bogus/forged post advance licenses.

(3.) THE issue involved in all these appeals before us is, whether penalties under Section 112A of the Customs Act, 1962 is imposable on the appellants in the facts and circumstances of the case.