JAYESH SHARAD SHAH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) As both these appeals arise out of impugned common judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, "the Tribunal"] passed in Order Nos. A/11809-11812/2015, dated 3rd December, 2015, both these Tax Appeals are decided by this common judgment and order.

(2.) The facts leading to the present appeals in nutshell are as under :-

(3.) After giving fullest opportunity to all the concerned, against whom the show cause notice was issued and the statements recorded in the course of investigation, and on appreciation of evidence and after affording personal hearing to the concerned persons, the Adjudicating Authority confirmed the duty liability. That, on appreciation of evidence, the Adjudicating Authority imposed penalty of Rs. 10,00,000/- upon Shri Bipin J. Shah, proprietor of M/s. DMP Enterprise, Gandhidham; Rs. 5,00,000/- upon Shri Jayesh S. Shah and Rs. 5,00,000/- upon M/s. B.S. Trading Co., LLC, Dubai under Section 112(a) of the Customs Act, 1962.