MAHESH P. PATEL Vs. COMMISSIONER OF CUSTOMS (EP)

JUDGEMENT

(1.) Since a short issue arises in this appeal, with the consent of the learned counsel for the parties, we have heard the appeal finally. For the purpose of final disposal of the appeal, following substantial question of law is framed:-

(2.) The appellant opposed the proposal for imposition of penalty as contained in the above show cause notice. The Commissioner of Customs by his order dtd. 29/1/2010 imposed a penalty of Rs.5.00 Lacs on the appellant under Sec. 112(a) of the Customs Act, 1962 ("the Act" for short). The Commissioner referred to the statement of the appellant recorded by the authorities under Sec. 108 of the Act and held as under:- (d) Regarding imposition of penalty or otherwise on Shri. Mahesh Patel, other cases cited were Mis. M.M. Raikhanna (2005 (186) ELT 322), CCE Vs. Shal Dalitchand Kapoor Chand and Co (1989(41) ELT 167), Shri. Kaigaontar and Ors. Vs. Gold Control Adm (1986 (23) ELT 523 (1), Smt. Vidya Wati Vs. State (1988 (37) ELT 341(del)) and Laxmi Packaging (P) Ltd (1998(98) ELT 91(T)), I dins that in the case of M.M. Raikhana, it was held by the Hon'ble Tribunal that penalty on a person is not sustainable in the wake of no evidence produced to show that the advance licence would not be used in the manufacture of export goods. The ratio of this case is not applicable in the present case because herein there is an 'admitted' evidence of Shri. Mahesh Patel that he had not verified the documents before giving the export performance certificates. Thus, the allegation of 'no evidence' by the noticee doesn't survive. I also find that the rest of the cases are either not relevant to the subject case or deals with cases wherein there is penalty and confiscation ordered in cases of lack of evidence against the appellants. As discussed herein above, the ratio of these cases are not applicable since the subject case matter.

(3.) The appellant challenged the said order of the Commissioner of Customs before the Customs, Excise & Service Tax Appellate Tribunal. By the impugned judgment dtd. 8/5/2018, the Tribunal dismissed the appeal. After referring to the discussion concerning the appellant in the order passed by the Commissioner, the Tribunal concluded as under:-